Burundi: Functional Review of Ministry of Finance and Tax Treaty Study
Background & Context
The Government of Burundi has identified the strengthening of domestic revenue mobilisation and the modernisation of public financial management as strategic priorities. Within this agenda, the tax policy function and Burundi’s engagement with international tax cooperation have been recognised as areas where targeted institutional support can add value. PFRC, funded by the UK’s Foreign, Commonwealth & Development Office (FCDO), has been supporting partner-led work in these areas, and this intervention built on that ongoing engagement.
Key Counterparts
Ministry of Finance, Budget and Economic Planning (MFBEN), Government of Burundi; Office Burundais des Recettes (OBR).
Objective
To support MFBEN in strengthening the institutional foundations, processes, and analytical capability of its tax policy function, and to support institutional readiness in relation to international tax treaty engagement.
Approach & Scope of Support
The intervention was delivered through a hybrid team combining international and national tax expertise, working in close collaboration with MFBEN and OBR. It comprised two complementary workstreams: a functional review of the tax policy function within MFBEN, and a study on Burundi’s preparedness for tax treaty negotiation and management. Delivery drew on stakeholder consultation, institutional analysis, regional comparators, and validation workshops with counterparts to test findings and refine recommendations. Reports were produced in both French and English to support accessibility for in-country counterparts and FCDO.
Outcomes
- Two reports completed and validated with MFBEN, setting out sequenced, practically grounded recommendations for strengthening the tax policy function and for building tax treaty preparedness.
- Capacity-building and implementation roadmaps developed jointly with counterparts, designed to build progressively on existing institutional arrangements.
- Strengthened shared understanding between MFBEN, OBR, and partners on priority next steps for process development and capacity building in tax policy and treaty management.