Burkina Faso—Statistical Annex · International Monetary Fund • Publication Services 700 19th Street, N.W. • Washington, D.C. 20431 Telephone: (202) 623-7430 • Telefax: (202)

1994 International Monetary Fund

November 1994

IMF Staff Country Report No. 94/9

Burkina Faso—Statistical Annex

This statistical annex on Burkina Faso was prepared by a staff team of theInternational Monetary Fund as background documentation for theperiodic consultation with this member country. In releasing this documentfor public use, confidential material may have been removed at the requestof the member.

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CONTAINS CONFIDENTIALINFORMATION

INTERNATIONAL MONETARY FUND

BURKINA FASO

Statistical Annex

Prepared by a staff mission consisting of Mr. Diogo (head - APR)Mrs. Devaux (AFR) , Mr. Driessen (APR) and Mr. Odenius (PDR

Approved by the African Department

October 3, 1994

Contents

Tables

1.

2.

3.4.

5.6.7.

8.9.10.11.12.13.14.15.16.17.

18.19.

20.

21.22.23.24.

Gross Domestic Product by Sector at Constant1985 Prices, 1988-93

Gross Domestic Product by Sector at CurrentPrices, 1988-93

Implicit GDP Deflators by Sector, 1988-93Supply and Use of Resources in Current Prices1988-93

Production of Principal Crops, 1987/88-1993/94Producer Prices for Principal Crops, 1987/88-1993/94Financial Operations of the Caisse Generale dePerequation des Produits de Grande Consommation(CGP), 1988-93

Livestock, 1988-93Industrial Activity, 1988-92Industrial Production, 1988-93Index of Industrial Production, 1986-92Gold Production, 1988-93Energy Consumption, 1988-93Transport Activity, 1988-93Prices of Petroleum Products, 1988-94Electricity Rates, 1988-94Quarterly Consumer Price Index for European Households ,1988-93

Consumer Price Index - African Households, 1988-93Consolidated Operations of the Central Government,1988-93

Economic Classification of Consolidated CentralGovernment Expenditure, 1988-93

Public Investment Program, 1989-93Personnel Expenditure, 1988-1993Military Expenditure, 1988-93Central Government Revenue, 1988-93

Page

1

23

456

78910111213141516

1718

19

2021222324


- ii -

25.26.

27.

28.29.30.31.32.33.34.35.

Monetary Survey, December 1988 -December 1993Summary Accounts of the Central Bank.December 1988 -December 1993

Summary Accounts of the Deposit Money Banks ,December 1988 -December 1993

Balance of Payments in CFA Francs, 1988-93Balance of Payments in SDRs, 1988-93Composition of Exports, 1988-93Composition of Imports, 1988-93Services and Transfers, 1988-93Direction of Recorded Exports, 1988-91Origin of Recorded Imports, c.i.f., 1988-91Summary of Tax System, July 1, 1994

25

26

272829303132333435


- 1 -

Tabl. 1. Burkina Peso: Gross Dc—.tic Product by Sector.t Constant 1885 Prices, 198S-9

1088 1989 1990 1991 1992 1993Est.

(In billioni of 1985 CFA francs)

Primary ••ctorAgricultureLivestockForestry and fishing

Secondary sectorMining and industryElectricity, gas, and waterConstruction and public works

Tertiary sectorTradeTransportHonmarket servicesOther services

GDP at factor costImport taxes and dutiesImputed for bank services

GDP at market prices

nominal GDPGDP deflator (1985-100)

GDPGDP deflatorPrimary sectorSecondary sactorTertiary sactor

Primary sectorSecondary sectorTertiary sector

282.1190.853.138.3

149.3107.1

3.838.4

284.1116.535.067.065.6

715.525.7-8.0

733.1

706.596.6

278.0183.354.440.3

146.5103.7

4.038.8

297.0116.037.470.471.2

721.527.0-8.6

739.9

753.8101.9

259.5161.355.642.6

143.8103.9

4.435.5

307.3116.838.271.680.6

710.528.0-9.8

728.7

752.7103.3

313.2212.3

57.044.0

144.3105.3

4.734.2

322.3125.438.677.281.0

779.832.1

-10.6801.2

786.798.2

fChfnftf £n Dares*

9.42.6

16.0-1.01.5

39.420.939.7

6.45.4

-1.5-1.94.6

(l&JpjjS

36.520.341.2

-0.11.4

-6.7-1.93.4

ant of GDP

36.520.243.2

4.5-5.020.70.44.9

316.9212.458.446.1

151.2109.0

4.937.3

333.7128.636.979.089.0

801.829.6

-10.2821. .

791.496.4

Rt>

0.6-1.81.24.63.5

319.4214.156.946.5

146.5107.1

4.836.6

326.8126.236.277.387.1

794.728.2

-10.0612.9

796.097.9

06.1.60.8

-1.8-2.1

at factor cost)

40.218.541.3

39.516.941.6

40.216.741.1

Sourc.s: National Institute of Statistics and Orographies (IMSD); and staff estimates.

M1 * * «%»

Haaintl

mEMERANDUS ITEMS:


- 2 -

Table 2. Burkina Faso: Gross Domestic Product by Sactorat Currant Pricas, 1988-03

1986 1989 1990 1991 1992 1993Eat.

(In billions of CFA francs)

Primary aactorAgricultureLivastockForaatry and fishing

Secondary aactorMining and manufacturingElectricity, gas, and waterConstruction and public works

Tertiary aactorTradeTransportHonmarket servicesOther services

GDP at factor coatImport taxes and dutiasImputed for bank service!

GDP at market pricaa

»8.*125.138.239.1

157.6116.8

6.334.5

299.197.630.987.863.1

681.236.1-6.6

706.5

230.5129.659.841.2

172.9112.8

7.552.9

320.6110.433.191.366.1

726.736.7-9.6

753.8

235.9132.762.640.7

163.0115.2

7.240.7

329.2103.934.599.292.5

729.733.9

-10.9752.7

263.1154.565.543.1

155.9109.7

7.139.1

337.9104.934.295.9

103.3

759.040.0

-12.3766.7

256.0141.266.246.6

169.4119.6

7.442.3

337.7104.734.294.9

104.5

765.737.9

-12.3791.4

270.2149.072.049.2

169.9120.2

7.442.4

331.5102.633.593.1

102.6

773.932.9

-10.6796.0

(In percent of GDP at market prices)

Primary aactorAgricultureLiveatockForaatry and fishing

Secondary sectorMining and manufacturingElactricity, gas, and waterCona traction and public works

Tertiary aaetorTradaTranaportHonmarkat aervicasOther aervicas

GDP at factor coatImport taxes and dutiaaImputad for bank aarvicas

GDP at market prieaa

£L417.78.25.5

22,216.50.94.9

42,213.84.412.411.7

96.15.1-1.2100.0

30.617.27.95.5

2ZUS15.01.07.0

12*214.74.412.111.4

96.44.9-1.3100.0

2JL217.68.35.4

21*£15.31.05.4

±2*213.64.613.212.3

96.94.5-1.4100.0

22*119.66.35.5

ILi13.90.95.0

43.013.34.412.213.1

96.55.1-1.6100.0

22,117.68.65.9

41*115.10.95.3

li*213.24.312.013.2

96.64.8-1.6100.0

22*fi18.79.06.2

21*215.10.95.3

llxf12.94.211.712.9

97.24.1-1.4100.0

Sources: Rational Institute of Statistics and Demographics (IKSD); and staff estimates.


- 3 -

Tabla 3. Burkina Faso: Implicit GDP Deflators by Sector, 1968-93

1986 1989 1990 1991 1992 1993Est.

(1985 • 100)

Primary sectorAgricultureLivestockForestry and fishing

Secondary sectorMining and manufacturingElectricity, gas, and waterConstruction and public works

Tertiary sectorTradeTransportHonmarket servicesOther services

GDP at factor costImport duties and taxesImputed for bank services


Primary sectorAgricultureLivestockForestry and fishing

Secondary sectorMining and manufacturingElectricity, gas, and waterConstruction and public works

Tertiary sectorTradeTransportMonmarket servicesOther services

GDP at factor coatImport duties and taxesImputed for bank services


Sources: Rational Institute ofestimates .

78.865.6109.6102.3

105.6109.1165.489.9

105.383.888.1131.0126.7

95.2140.5109.396.6

-4.9-7.50.77.8

5.58.311.7-4.5

5.36.0-1.612.32.0

1.240.65.12.6

Statistics

62.970.7109.9102.2

118.0108.7186.0136.4

107.993.688.5129.6120.9

100.7135.6110.9101.9

5.27.80.3-0.1

11.6-0.313.651.6

2.511.70.4-1.1-4.6

5.8-3.51.45.4

90.982.3112.695.5

113.3110.9165.2114.6

107.166.990.3138.4114.7

102.7121.2111.2103.3

'Percent- ag

9.716.42.5-6.6

-3.92.0

-12.1-16.0

-0.7-5.02.06.6-5.1

2.0-10.60.31.4

and Demographics

64.072.8115.098.1

108.0104.2150.7114.4

104.983.688.7124.2127.5

97.3124.8116.398.2

• change

-7.6-11.52.12.7

-4.7-6.0-6.8-0.2

-2.1-6.0-1.7-10.311.2

-5.22.94.6-5.0

(IKSD);

60.866.5116.8101.0

112.1109.9151.3113.5

101.281.392.5120.1117.5

95.5128.1119.996.4

-3.9-8.71.63.0

3.75.50.4-0.7

-3.5-2.84.3-3.3-7.9

-1.92.63.1-1.8

and staff

84.669.6122.3105.6

114.4112.2154.5115.9

101.461.592.7120.4117.8

97.4116.6108.397.9

4.74.74.74.7

2.12.12.12.1

0.20.20.20.20.2

2.0-9.0-9.61.6


- 4 -

Tabls 4. Burkina Faso: Supply and Us* of Rasourcasin Currant Pricas, 1088-93

1988 1989 1990 1991 1992 1993Eat.


ResourcesGDP at market pricesImport. I/

Use of resourcesConsumption

PublicPrivate

InvestmentFixed capital formationPublicPrivate

Change in inventoriesExports I/

Resource gap

Gross domestic savingsMet factor servicesPrivate transfers

RaaoureasGDP at narkat price*Import* I/

Us* of raaourcaaConauHption

PublicPrivat*

Inv«BtiMntFiz*d capital formationPublicPrivata

Exports I/

Raaourca gap

Gross domestic savingsHet factor servicesPrivate transfers

911.4708.5202.9

911.4687.4102.4584.9142.2139.655.983.82.5

81.9

121.0

21.2-3.954.8

7.79.42.3

7.76.7

-4.79.0

16.116.1

-22.574.12.9

1.9

479.99.3

11.2

950.6753.8196.8

950.6710.1106.7603.3165.3159.241.3

117.86.1

75.3

121.6

43.7-3.844..8

4.36.4

-3.0

4.33.34.23.1

16.314.0

-26.040.6-8.1

0.5

106.63.5

-18.3

958.8752.7206.1

958.8706.3113.9592.3157.5150.633.4

117.26.9

95.1

111.0

46.5-2.628.6

(Fercet

0.9-0.14.7

0.9-0.56.7

-1.8-4.7-5.4

-19.3-0.526.3

-8.7

6.326.3

-36.1

1,020.4786.7233.7

1,020.4759.5116.3641.2166.7166.251.3

114.90.5

94.2

139.5

27.2-4.637.2

itafte chanite )

6.44.5

13.4

6.47.53.68.25.6

10.353.6-2.0-0.9

25.6

-41.5-65.230.2

1,031.9791.4240.5

1,031.9773.5123.0650.5164.5172.462.6

109.7-8.093.9

146.6

17.9-4.937.2

1.10.62.9

1.11.83.91.5

-1.33.8

22.4-4.5-0.3

5.1

-34.3-6.2

1,045.1796.0249.1

1,045.1769.6126.1643.51892.1741.56.3

117.86.8

92.6

156.5

26.4-5.834.7

1.30.63.6

1.3-0.52.6

-1.111.21.0

-10.47.5

-1.4

6.7

47.9-19.3-6.7

Sourcaa: national Inatituta for Statiatiea and Demographies (IHSD); and ataff aatimataa.

I/ Goods and nonfactor aarvicaa.

HmornduB items:

mACORANDUM ITEMS


- 5 -

1*1. 5. Burkin. F..o: Production of Princip.1 Crop., 1987/88-1993/9*

1987/88 1988/89 1989/90 1990/91 1991/92 1992/93 122MS±

(Thousand BatricCaraalsSorghumMi listMaitaRica (paddy)Fonio

Oilaaad cropsGroundnut* (shallad)SaaanaShaanut

Tubars and root crops"Niaba" (cowpaas)"Voandzu"YamsSwaat potatoesManioc

Saad cotton

Sugar cana

Franch baans

CaraalaSorghumMillatMaisaRica (paddy)Fonio

Oilaaad cropaGroundnuts (ahallad)SasanaShaanuts

Tubars and root crops"Hi aba" (cowpaas)"Voandcou"YMA*

Straat potatoasManioc

Saad cotton

Sugar cana

Franch baans

Cultivatad axaa for caraals i/In thousands of bactarasChanga in parcant

699.0545.6146.949.65.3

114.812.892.0

32.210.566.633.87.5

148.0

272.0

3.1

-24.7-11.0-5.6125.2-18.6

-24.69.95.3

-36.37.5

-20.90.3

-46.6

-12.5

3.4

21.2

2,493-6.5

981.2776.5227.054.312.0

164.27.987.7

39.313.564.039.04.2

145.9

282.0

3.2

40.442.354.59.6

126.6

43.0-38.4-4.6

22.228.3-5.215.2-44.0

-1.4

3.7

4.6

2,86414.9

991.2649.3256.941.812.4

130.52.9

120.9

67.119.951.423.70.3

152.6

291.0

3.4

1.0-16.413.2-23.03.5

-20.5-63.637.8

70.647.8-38.8-39.2-93.0 1

4.6

3.2

5.0

2 ,9001.3

750.5449.0257.947.612.7

134.04.288.2

7.424.437.112.14.4

169.5

3.5

-24.3-30.90.414.22.2

2.645.6-27.0

-89.022.4-27.9-49.0,400.0

24.2

5.0

2,769-3.8

tons)

1,238.3846.5315.336.614.4

98.85.8

102.9

10.732.236.516.2

167.2

2.9

65.069.022.3-19.213.4

-26.339.116.6

44.931.9-1.633.9

-11.8

-16.9

2,520-9.7

1,292.1783.5341.346.713.6

143.49.499.6

16.030.812.915.0

172.4

2.9

4.3-7.76.221.0-5.6

45.162.1-3.1

49.2-4.3-64.7-7.4

3.1

-2.9

2,60111.1

1,226.4763.4418.567.717.4

197.211.1...

69.265.996.210.510.3

155.9

-4.9-2.622.645.027.9

37.518.1

332.5114.0645.7-30.0

-9.6

Source: Ministry of Agriculture end Animal Resources.

I/ Sorghum, millet, and maize.

eST.

(pARCENTASE CHENCES)

mARCORANDYUM ITEMA:


- 6 -

Table 6. Burkina Faso: Producer Prices for Principal Crops, 1987/88-1993/941/

(CFA francs per KILOREM)

1987/86 1988/89 1989/90 1990/91 1991/92 1992/93 1993/94

Sorghum

Millst

Maiss

Rlc. (paddy) &

Cotton •••dFirst grad« %/

Groundnuts (shsllsd)

S«S«M

Shasauts

50

50

50

85

90

90

50

15

45

45

45

85

94

95

60

15

50

50

50

85

95

95

60

16

65

65

65

85

95

95

128

35

59

65

65

85

95

115

125

45

49

56

43

85

85

115

125

25

41

49

32

105

112

115

125

25

Source: Ministry of Agriculture and Animal Resources.

i/ Minimum producer prices in effect until 1990. In 1991, prices of local products were freed.2/ Producer prices for 1993/94 were adjusted in 1994.


- 7 -

Table 7. Burkina Faao: Financial Operations of th« Caisse Generale d«Perequation das Produits da Grands ConsooBStion (CGP), 1988-93

(In millions of CFA francs)

Total receiptsEqualising receiptsPetroleum productsAlcoholic beveragesWheat flourEdible oilOther i/

Operating receiptsFinancial profitsSales revenue

Total expenditureEqualising expenditureRiceSugarEdible oilWheat flour

Operating expenditureSubsidiesFotroleun productsOther gl

Equity shareRice (paddy) collecting

Surplus or deficit (-)

1988

21,48310,58110,230

122163

67

10,902889

10,014

11,0749,0298,699

—160170

2,0451.1831.067116103759

10,409

1989

25,76711,02610,140

121718

—47

14,741935

13,806

14,61113,26911,5391,183186360

1,343519362157645179

11,156

1990

25,8189,2179,074122

21

16,6011,15515,446

16,03013,35612,2741,082

2,6741,7241,53718811939

9,788

1991

25,8368,3336,213120

17,5031,13216,371

16,91213,42612,633

793

3,4862.6482,553

95

638

8,924

1992

24,8439,5408,054110

1,376

15,303669

14,634

14,82111,93011.027

903

2,8911.8071,607200

1.084

10,022

1993

22,6009,2376,140107989

2

13,563100

13.464

13,63111,40911,179

230

2.4222.0221,733269

400

6.969

Transfer to Treasury 4.100 9,450 7.600

Source: Price stabilisation fund (CGP).

I/ Mainly surplus value on stock.2/ Including wheat flour, edible oil. and rice.

mACOREANDUM ITEMS:


Table 6. Burkina Faso: Livestock, 1988-03 I/

1988 1989 1990 1991 1992 1993

(In thousands of haad)Estimated population

Cattle 3,785.0 3,860.0 3,937.2 4,015.9 4,096.3 4,178.2Sheep 4,757.0 4,900.0 5,047.0 5,198.4 5,354.4 5,515.0Goats 6,125.0 6,370.0 6,528.3 6,692.5 6,859.6 7,031.3

Registered slaughteringCattle 105.5 105.4 117.5 139.4 149.3 165.7Sheep 225.6 231.7 254.2 246.1 253.1 263.2Goats 435.1

Exports of MatCattle 20.5 32.4 62.6 92.1 92.4 99.6Other 28.1 57.7 94.6 80.7 116.1 194.1

(In thousands of units)Exports of hides and akin

CattlaSheepGoats

24.32.1...

47.10.30.9

134.01.92.6

42.60.82.0

84.30.61.2

40.60.80.6

Source: Ministry of Agriculture and Animal Resources.

I/ Data axe baaad on a detailed census carried out in 1969; assumed growthrates axa: 2 percent for cattla; 3 percent for sheep; and 2.5 percent for goats.

- 6 -

497.0 572.0 550.5 529.3 550.5


Tabla 9. Burkina Paso: Industrial Activity, 1988-92

(In Billions of CFA franca)

Coop an Us

SHSB-CITECBRAKIKASOBBRAMABUCIOsosucoBURKIHAFATPASO FAHISBCPSOVICASIFACBTHPROFIMTTAUXSAPSOVOLPLASSONICASIBAMSOBUGAZSOFAPILGMBSOFITEX

Ha in products

Soap, adibla oilsBaar, toft drinka i/Baarf aoft drinka I/CigarattasSugarPaataTaxtilaa, clothingLaatharTools, agricultural aquipawntBicyclaa, ewpadaCorrugatad iron ahaataIron ahaata, hardwaraTiraaf innar tubaaPlaaticMatchaaFiraarns, amounitionLiquafiad gaaBattariaaFlour (Bill industry)Cotton lint

Huabar ofaoroloyaas

1988

340336323141

1,644438027254205596756099743921190146757

Turoovar1988

7,4164,3077,6963,0199,187709

4,681

1826,0752,2701,7922,596765512814395

3,5165,55834,264

1989

9,0835,0417,5095,7289,217592

4,478

2157,4432,8282,2972,5981,006415817351

2,2865,32532,487

1990

7.3455,2807,6348,0169,822

4,3271,629138

7,1502,0322,5592,7011,243

590433

2,5856,30634,289

1991

8,6115,6398,086

10,054528

4,416

1426,1061,3661,8772,4041,736

468406

2,3485,95542,908

1992

7,66812,476

10,312402

3,333

1526,9821.2192,0562,0321,175

529384

2,1456,77635,386

1988

3,5772,3314,8801,0214,573

601,639

12927575177

1,078232108427219

1,2771,1286,634

Valua addad1989

2,1922,8044,4821,4663,892

611,253

381,120540203820318103175178817904

6,132

1990

1.6442,4914.2372,0955,199

1,384217-12979377187900516

157231970

1,1627,122

1991

1.4331,0554,383

4.89299

1,6408

12869181237876521

179210924

1,2576,095

1992

1.8436.405

5.172100

1.294

441.096217228892531

43216894

1,27875.382

Sourca: Rational Inatituta of Statistics and Damographica (IWSD).

i/ BRAKIIIA and SOBBRA aiargad in 1992.


- 10 -

Tabla 10. Burkina Faso: Industrial Production, 1988-93

(Units) 1988 1989 1990 1991 1992 1993

Foodi tuff, bavaragas, tobaccoEdibla oilsShaanut butterFlourPastaSugarBaarSoftdrinksCigarattaa

Taxtila and laatharPrintad fabricSboaa

(Matric tons)(Hatric tons)(Matric tons)(Matric tons)(Matric tons)(Thousand bactolitars)(Thousand hactolitars)(Millions of packats)

(Thousand sq. BMtars)(Thousand pairs)

8,5243,85023 , 6772,87347,806

40113127

5,526496

10,681825

21,3511,37540,088

39813330

6,26266

13,893650

22.9771,06051,289

35010841

5,46065

19,0861,31321,4031,09447,158

3949949

5,450

10,654

22,6141,16044,653

3135649

8,9061,75027,5551,17534,955

34411347

4,618

ChamicalsSoapMatchas

(Matric tons)(Cartons)

11.188 13,049 14,46121,141 22,720 14,835

13,65013,599

14,05614,587

VariousBicyclasMopadsTirasInnar tubas

(Units)(Units)(Thousands)(Thousands)

46,278 44.701 38.523 27,62120,955 23,167 23,500 18,568

857 357 647 6272,956 2,391 2,836 1,804

30,60618.509 12,857

561 2941,666 1,924

Sourcaa: National Inatituta of Statistics and Dasngraphics (IHSD); and Caiaaa Francaisa da Davaloppaewnt (CFD).


- 11 -

Tabl. 11. Burkina Fa.o: Ind.x of Indu.trial Production, 1986-921/

(1986 - 100)

SHSB-CITECBRAKINA/SOBBRAMABUCIGSOSUCOFASO FANISOVICASIFACBTMSAPSOBUGAZSOFAPIL

WaiKhtt

0.1000.2380.0290.2610.1560.0170.0410.0130.0990.0070.019

1986

100.0100.0100.0100.0100.0100.0100.0100.0100.0100.0100.0

1987

122.064.1129.857.791.366.2122.0125.664.6100.625.8

1988

112.096.792.872.075.755.4165.499.277.198.883.8

1989

111.264.8248.072.4143.659.3184.3133.899.185.953.3

1990

98.197.6354.286.065.334.3179.691.177.4104.464.4

1991

88.695.5254.185.765.147.6157.065.075.096.456.0

1992

96.3105.0410.678.749.448.6170.761.765.598.649.9

Tot.! 1.000 100.0 8*.* 91.6 105.9 11*.* 102.77 115.

Sourca: Ministry of Industry, Trada, and Mining.

I/ Haighta ar« baaad on tha avaraga ahara in valua addad during 1990*92.

1


- 12 -

Table 12. Burkina Faso: Gold Production, 1986-93

(Fine gold in kiloftr^ift**

1988 1989 1990 1991 1992

Industrial gold mining production I/ 2,709 1,803 1,406 1,213 033 851

Official axports of gold gl 3,833 3,830 3,471 3,600 3,300 2,246

International gold prica(US$/fina ounca; London, U.K.

Sourca: Mining Raaaarch and Exploitation Company (SCRBCB).

I/ Poura Industrial mina.g/ Including traditional gold washing.

19.33

437 381 384 362 357 359


- 13 -

Tabla 13. Burkina Fa»o: Enargy Conaunption, 1988-93

1988 1989 1990 1991 1992 1993

ConauBBtion of patrolaum producta I/Pramiun gaaolina 7,115 8.227Ragular gaaolina 55 ,916 55,082Karoaana 14,066 14,782Diaaal 33,814 23,716Light diatillatai 29,130 35,337Fual oil 26,248 25,803Gas 1,365 1,696

(In aatric tona) g/

9(18556,51514,85923,44537,29228,6482,156

9,72055,74816,56926,61835,77526,2392,431

10,96355,64916,05038,65931,06433,9692,877

11,50153,40615,90736,33733,00630,5883,494

Total

ElactricityTotal productionTotal aalaaHigh voltagaLow voltaga

167,674

152,071136,53276,34760,185

164,647

164,639148,12264,27663,646

172,100

184,575159,99082,75077,240

173,100 169,251

193,222 200,894169,131 175,67969,507 88,15079,624 87,529

184,241

215,517164,26166,67297,409

Sourcai: national Hydrocarbon! Company (SQUABBY); and Rational Elactricy Company(SOHABEL).

i/ Excluding aviation and jat fual.2/ Convartad from cubic Mtara by uaing tha following coaf ficianta.

gaaolina, 1.36 cubic awtars par aMtric ton; karoaana, 1.26; diaaal, 1.19; lightdiatillataa, 1.18; and fual oil, 1.0

(In thousenda of killowatt-bours)


- 14 -

Tabla 14. Burkina Faao: Transport Activity, 1988-93

1986 1989 1990 1991 1992 1993

Rail traffic ffraicht)

Donaatic trafficInternational traffic

Ivory Coaat to Burkina FaaoOf which: caoant

flaonabla liquidsBurkina Faao to Ivory CoaatOf which: cotton

liva animala I/

5.1

305.3(49.7)(45.8)112.8(51.9)(16.9)

1.2

326.7

60.2

2.9

280.0(45.5)(55.9)64.9(29.4)(13.4)

4.6

277.2(51.7)(44.7)51.0(14.4)(11.7)

4.4

246.4(13.2)(45.4)47.7(16.7)(11.7)

7.0

187.8(30.7)(45.3)51.9(16.4)(3.8)

Total traffic 423.2 388.1 347.8 332.8 298.5 246.7

Air traffic (Ouagadougou)

Coanarcial landing* and taka-offa £/Paaaangara I/ g/FraightMail

4.6188.39.70.2

4.5200.76.60.2

4.6201.09.50.2

4.8206.48.20.2

4.5216.87.80.3

Sourcas: Miniatry of Transport; and Railway Company (SCFB).

I/ In thousands.gl Excluding paasangara in transit.

(In thousands of moyric tons, unless otherwise indsincated)


- 15 -

Table 15. Burkina Fa»o: Pricas of Patrolaum Products, 1988-94

(In CFA franeg par IItar)

1988 1989 1990 1991 1992 1993 1994

Import pricaa (c.i.f. Abidjan)Praniar gaaolina 77 77 77 68 66 46Ragular gaaolina 70 70 70 63 60 43Karoaana 66 66 66 102 60 55Diaaal 82 82 62 85 60 53

Ratail prieaa (Ouagadougou) g/Praniun gaaolina 285 285 285 265 285 265 395Ragular gaaolina 272 272 272 272 272 272 358Karoaana 160 160 160 160 160 160 160Diaaal 240 240 240 240 240 240 312Two-atroka mixtura 300 300 300 300 300 300 380

Sourca: Rational Hydrocarbon* Company (SQUABBY).

i/ Aa pf and-April 1904.2/ Ratail prieaa in othar location! diffar from thoaa in Ouagadougou.

1/


- 16 -

Table 16. Burkina Fsso: Electricity Rates, 1988-94

(In CFA francs per kilowatt-hour)

1988 1989 1990 1991 1992 1993 1994

High voltage HPeak hours 76 76 87 04 04 04 110Off-peak hours 68 68 58 43 43 43 51

Low voltageLighting, domestic useLow tariff £/ 68 68 68 68 68 68 73High tariff 4/ 05 05 05 72 72 72 86

100 100 104 106 108 108 130Public lighting 100 100 100 100 100 100 120

Source: Rational Electricity Company (SORABEL).

I/ As of end-April 1004.gl For 50 kw and over.I/ For subscription of 0.7 kw and under.i/ For subscriptions of 1.1 kw and over.

1/

Pwer unit


- 17 -

Table 17. Buzkins Fsso: Quarterly ConsiaMr Pries Indexfor European Households, 1988*93

1988

January

April

Juna

Oetobar

105

105

105

105

.2

.0

.5

.7

1089

107

107

107

108

.5

.5

.5

.4

1990

108

109

109

111

.7

.1

.6

.5

1991

112

114

114

115

.5

.8

.8

.5

1992

115

117

118

118

.6

.6

.5

.6

1993

119.4

119.7

121.0

121.4

Changa in parcant I/ 1.9 2.0 1.9 4.3 2.8 2.4

Souress: IHSZE, Paris; and Rational Institute of Statistics and Demographies(IHSD).

i/ Annual average.

(November 1995 - 1010)


- 18 -

Table 18. Burkina Faso: Consumer Price Index - African Households, 1988-93

Pood, bavarag*** tobaccoFoodCondimantsVagatabla oilsHaat and fishGrainsFruits and vagatablas

Bavaragas , tobacco

Clothing

HousingRant and construction costWatar, lighting, fual

EquipmentFurnitura and fizad accassoriasHouaahold •quipmant

Baalth

Transport and cosnunications

Schooling, racraation, cultura

TotalAvaraga annual inflation rata

1988

111.8

121.0152.4

124.7112.7

131.0

142.4

124.34.2

1989

107.9

126.0152.8

121.4117.6

141.4

142.4

123.9-0.3

1990

105.6

125.0153.9

124.7115.0

134.7

141.9

122.9-0.8

1991

123.2115.8125.495.899.1118.6123.6155.5

124.0

120.2124.7115.1

128.4124.5139.5

139.9

139.4

141.6

126.02.5

1992

116.3107.1116.184.498.6106.2122.9156.3

122.7

122.4134.7117.4

127.5125.4135.4

143.0

140.1

140.7

123.5-2.0

1993

111.8101.1104.683.792.7101.6125.8157.9

122.9

121.4156.4106.2

133.3132.2136.5

151.6

144.3

173.3

124.20.6

Source: national Institute of Statistics and Demographics (IHSD).


- 19 -

Table 19. Burkina Faso: Consolidated Operations of the Central Government. 1988-93

Revenue and grantsTotal revenue

Currant ravanueTax ravanua

Income and profitsDomestic goods and servicesInternational tradaOther

Nontax ravanuaOthar unclassified ravanue

Capital ravanue

GrantsOf which: projects

Expenditure and nat landing I/Currant axpanditure

Wages and aalariasGoods and servicesInterest paymentsCurrant transfersOthar currant axpanditure

Capital axpanditureOf which: Capital transfers for

restructuringFinanced by domestic rasourcasFinanced by external rasourcas

Nat landing

Overall deficit (-)Xaurplus(payment ordar basis) 2/

Excluding grants "and restructuring operations

Change in payments arrearsDomesticExternal

Overall daficit (-)Xsurplus(cash basis)

FinancingForaign

DrawingsAmortizationChange in amortization arrearsDabt forgivanassRasehaduling

DomesticBankNonbank

Memorandum items:

RavanueGrantsTotal axpanditure and net lendingCurrant axpanditureCapital axpanditureOverall daficit (-)Xsurplus

(payment ordar basis)Excluding grants and restructuring

1988

104. 678.378.369 715^415.237.02 08 20 .

26.326.3

144 . 79.651.28.39.111.8-0.763.4

13.250.21.3

-39.8

-66. 1

5.13.22.0

-34 7

34.719.6

-6.31.2

15.1-0.615.6

11. 13.720.411.289

-5.6-9.3

1989

(Tn

156.279.979.866 916 ".317.032.01 . 8 . 4 .

76.316.1

131.184.455.09.47.910.81.2

45.1

11.333.81.7

25.0

-51.3

1.53.3-1.8

26.5

-26.5-42.520.2-90.822.75.3

16.01.7

14.4

10.610.117.411.26 0

3.3-6.8

1990

billions of

112.992.992.976.420.018.035.62.87.09 C. 3

20.018.5

145.8106.657.210.68.412.118.240.5

8.432.1-1.3

-32.9

-52.9

11.99.92.0

-21.0

21.017.214.6-8.911.5

3.81.82.0

(In percent

12.32.719.414.25.4

-4 .4-7.0

1991Prel

CFA francs)

141.3104.9104 .379.621.417.138.62.424.7

0 6

36.327.7

166.494.254.113.211.015.9

71.9

(19 . 125.746.20.3

-25.1

-40.2

-27.2-24.1-3.2

-52.4

52.435.126.1-4 .4-27.6

1.239.817.31.3

16.0

of GDP)

13.34.6

21. 112.09. 1

-3.2-5.1

1992 1993Estimates

142.393.092.968.920.515.331.02.224.0

0 .

49.337.7

163.193.750.914.211.417.2

68.5

11.856.70.9

-20.8

-70.1

0.91.3-0.4

-19.9

19.922.928.4-7.6-3.6

5.7-3.0-0.6-2.4

12.06.221.012.18.7

-2.7-9.0

144.1100.899.472.618.914.836.42.526.8_ _

1 4

43.226.3

181.3120.552.219.312.436.5

61.5

8.852.7-0.7

-37.2

-80.4

3.91.02.9

-33.4

33.431.633.3-9.84.7

3.41.72.4-0.7

12.75.422.815.17.7

-4.7-10.1

Sources: Data provided by the Burkinabe authorities: and staff estimates and projections

I/ After 1991. a new nomenclature for government spending was introduced, which changed the distributionbetween wages and salaries, and goods and services, as well as transfers.

2/ Payment order basis until 1990; commitment basis from 1991. as Treasury balances are not available.


- 20 -

Table 20. Burkina Faao: Economic Classification ofConsolidated Cantral Government Expenditure, 1988-93

1988 1989 1990

(In billions of

Total expenditure and net landingTotal expenditureCurrant expendituretiagas and aalarias £/Good* and servicesIntaraat £/Ob external dabtOb domestic dabt

Tr ana far aSpacial accounts, complementarypariod and unclassified

Capital azpandituraBudgetSpacial accounts and axtrabudgetaryFinancad by foreign grantsFinancad by foraign loansCapital transfer for bank restructuring

Hat landing

Total azpanditura and nat landingTotal azpandituraCurrant azpandituraWages and aalariasGoods and servicesIntaraatTransfersSpacial accounts, complementarypariod and unclaaaifiad

Capital azpanditura•at landing

144.4143.079.651.28.39.1

11.8

-0.763.46.86.426.323.9

—1.3

20.420.211.27.21.21.31.7

-0.18.90.2

131.1129.484.455.09.47.9

10.6

1.245.19.51.816.117.6

—1.7

dn

17.417.211.27.31.21.01.4

0.26.00.2

145.8147.1106.657.210.68.4

12.1

18.240.57.21.218.513.6

—-1.3

percent

19.419.514.27.61.41.11.6

2.45.4-0.2

1991P.ral

CFA francs)

166.4166.194.254.113.211.06.24.815.9

—71.96.6

—27.718.519.10.3

of GDP)

21.121.112.06.91.71.42.0

9.1

(In percent of total expenditure and

Total azpanditura and nat landingTotal azpandituraCurrant azpandituraWages and aalariasGoods and servicesIntaraatTransfersSpacial accounts, complementarypariod and unclaaaifiad

Capital azpanditura•at landing

Technical assistance-related azpandituraFinancad by foraign grantsFinanced by foraign loans

100.099.155.235.55.76.38.2

-0.543.90.9

8.76.52.2

100.098.764.342.07.26.08.3

0.934.41.3

(}n

8.46.42.0

100.0100.973.139.27.25.88.3

12.527.8-0.9

billions

4.82.91.9

100.0998.56.632.57.96.69.6

—43.20.2

1992 1993Estimates

163.1162.293.750.914.211.46.84.517.2

—68.511.8

—37.719.0

—0.9

20.620.511.86.41.81.42.2

8.70.1

181.3181.9120.552.219.312.47.64.636.5

—61.58.8

—28.024.7

—-0.7

22.822.915.16.62.41.64.6

7.7-0.1

net lending)

100.099.557.531.28.77.010.5

—42.00.5

100.0100.466.528.810.76.820.1

—33.9-0.4

of CFA francs)

8.55.33.2

7.35.02.3

7.35.32.0

Sources: Data provided by the Burkinabe authorities; and ataff estimates.

i/ The consolidated operations of the Central Government include extrabudgetary loans and grants.Totals may not add up because of rounding.2/ Ob the baaia of the budget nomenclature used until 1992.£/ Interact due aa communicated by the Debt Directorate of the Ministry of Finance.

1/

Mecorandum items


- 21 -

Table 21. Burkina Faso: Public Investment Program, 1989-93


1989 1990 1991Pr.el

1992 1993Estimates

52.6 42.2 62.0 73.4 67.8

23.0(2.0)19.6(6.4)9.40.6

10.9

1.39.6...

63.5

23.021.6

18.9

21.4(1.)9)15.5(2.9)4.60.7

10.0

2.94.62.6

49.7

21.419.1

9.2

33.0(3.2)21.7(5.3)6.40.9

3.1

0.82.3

65.1

33.023.4

8.7

42.7(2.3)21.3(5.0)6.60.6

3.7

0.92.8

77.1

42.722.9

11.4

33.3(2.0)26.6(5.3)6.90.9

4.4

1.52.6

72.2

33.329.1

9.6

GrantsOf which: Technical assistance

Direct foreign loansOf which: Technical assistanca

BudgetForeign on-lent loans

Public enterprises

Government-guaranteed foreign loansSelf-financing/domestic loansOther loans

Public Sector

GrantsForeign loansBudget, aelf-financing

and domestic loans

Source: Data provided by the Burkinabe authorities.


Govarrment

- 22 -

Table 22. Burkina Faso: Paraonnal Expenditure, 1988-1993

Number of civil servants

Total wag* bill I/BudgetActualImplementation ratio

CivilianMilitary

Average annual civilian wag* billIn million of FCFAAs a ratio of par capita GDP

1988

30,688

40.451.2103.6

35.715.5

1.214.4

1980

33,867

(If)

53.555.0102.8

38.316.7

1.113.6

1000

33,518

billions

56.257.2101.6

30.216.0

1.214.5

1091Pr.al

1092 1993Estimates

34,237 34,200

of CFA francs)

54.754.108.8

38.015.1

1.113.0

51.250.999.4

37.613.3

1.113.8

35,661

52.252.2100.1

38.913.3

1.114.0

Sourca: Data provided by tfaa Burkinabe authorities.

I/ A change in nomenclature that took place in 1992 raaultad in raclaaaification of part ofthe wage bill into goods and services, and transfers.

Macorandum itemsems:


- 23 -

Table 23. Burkina Faio: Military Expenditure, 1988-93 II

(In millions of CFAT)

SalariesPercent chang*

Goods and servicesPercent change

Current transfersPercent change

InvestmentsPercent change

TotalPercent change

Military expenditures as a percentof GDPof Government current expenditure

1988

15,4637.6

1,46367.2

260124.1

17 , 16611.9

2.421.6

1989

16,7368.2

1.093-25.3

31621.5

18,1455.6

2.421.5

1990

18,0007.6

1.62548.7

100

43036.1

20,15511.1

2.718.9

1991Pr.el

15,149-15.8

1,510-7.1

50-50.0

62-85.6

16,771-16.8

2.117.8

1992 1993Estimates

13,307-12.2

2,67877.4

-100.0

52-16.1

16.037-4.4

2.017.1

13,3240.1

3,67837.3

59

136161.5

17,1977.2

2.214.3


17 Budgetary data only.

Macorandus items:


- 24 -

Table 24. Burkina Faso: Central Govarnoant Revenue, 1988-93

1988 1989 1990 1991

l revenue

Tax ravanuaIncooM tazas

Corporata incomeParaonal incomeOthar

Payroll tazasProperty tazasTazas on goods and sarvicas

Turnovar tazasSalactiva azciaas on goodsFiscal monopolies nat incomeOthar

Tazas on international tradaImport dutiasTurnovar tazas on importsExport dutiasOthar

Othar taz ravanuaNontax ravanua

Proparty incomeAomin, fees & nonindustrial salesOther non taz revenue

Adjustment cash basis and unclassifiedCapital revenue

Total revenueCurrant revenue

Taz revenueIncome tazesTazes on goods and servicesTazea on international tradaOther taz revenue

Adjustment caah baaisCapital revenue

Total revenueCurrant revenue

Taz revenueIncome tazesTazes on goods and servicesTazes on international tradeOther tax revenue

Hontax revenueAdjustment caah basis

Capital revenue

76.378..369..715.4.4.09.61.81.10.3

15..25.66.51.21.9

37..035.2.

0.90.90.66.20.81.95.50.4

.79.87.9.866..916..35.0

10..21.11.10.1

17..06.18.01.71.1

32..030.6.

0.70.60.36.41.62.04.84.6

.92.99.2.976..420..04.5

13..02.51.80.3

18..07.75.41.93.0

35.625.116.80.90.80.77.02.21.63.19.5

9104.9104.379.6241.46.1

110.02.31.10.4

17.117.84.22.52.7

38.6628.336.90.80.70.9

24.783.61.6

419.4

0.6

093.0992.689.20.57.8

10.91.81.10.3

15.336.44.52.32.1

31.0022.776.80.80.60.7

24.002.71.4

199.9

0.1

8100.89.9.4725.618.997.89.12.01.10.5

14.689.41.81.23.7

36.4423.6611.770.50.60.9

26.682.81.0

22.99

1.4

(In percent of GDP)

11.111.09.62.22.25.20.11.20.1

100.0100.069.019.719.547.30.710.40.5

10.610.66.92.22.34.2

—1.10.6

(In B

100.0100.063.820.421.340.10.410.55.8

12.312.310.22.72.44.70.10.91.3

ercent of

100.0100.062.221.519.436.30.77.510.2

13.313.310.12.72.24.90.13.1

0.1

total rev

100.099.475.920.416.336.60.923.5

11.811.78.72.61.93.90.13.0

enue)

100..099.9.74.122..016.533.30.625.8

12..12..59.12.41.94.60.13.4

—0.2

100..098.672.018.714.736.10.926.5

—0.6 0.1 1.4

Sources: Data provided by Burkinab* authorities; and staff estimates.

Montar revenuenue.

1992 1993EstimatesPrel.

(In billions of CFA frenes)

Total revoursCurent revenus


Table 25. Burkina Paao: Monetary Survay,December 1988-December 1993

(In billioni of CFA franca; and of period)

Hat foreign aaaata i/BCEAOComaarcial bank a

Rat dcxaaatie aaaataDoaiaatic credit

Rat claim on Govarnaant g/Cradit to privata ••ctor

Credit to othar financialinstitution!

Performing creditShort-tarn

Of which: crop creditMadiun and long-tern

Ronperfonaing creditOther item* (net)

Money «nd quaai -moneyCurrencyDemand depoaitaTine and aavinga dapoaita

Long-tana foraign liabilitiaa

SDR a Hoc at ion a

1988

60.480.20.2

76.781.2

-38.7120.0

2.8103.367.4(9.3)36.011.7-4.6

148.749.331.647.8

4.7

3.7

1989Dec*

66.764.32.3

97.9101.6-39.6141.2

3.2124.178.7

(10.9)45.311.3-3.7

154.353.352.146.9

6.5

3.9

1990lafcer

65.966.3-0.4

96.0109.1-42.0151.0

1.6129.386.4(8.9)42.917.0

-13.1

153.558.744.949.9

4.9

3.5

1991

757.76.8-1.1

96.993.1

-20.3113.3

2.698.961.4(8.1)37.412.73.8

160.460.948.451.0

8.5

3.7

March

89.082.46.5

92.390.0

-25.4115.4

2.7100.465.1

(17.0)35.313.12.3

168.962.950.855.2

8.7

3.7

19SJuna

88.684.34.3

96.491.6

-20.5112.1

2.695.260.8

(11.2)34.414.94.9

173.262.953.556.8

8.2

3.6

2Sapt.

80.480.9-0.5

97.2101.2-11.7113.0

1.098.163.6(8.5)34.512.8-4.0

165.661.647.356.7

8.5

3.6

Dae.

89.682.67.0

89.479.2

-20.299.4

2.288.956.7(6.9)32.19.7

10.1

167.566.244.456.8

7.9

3.6

March

92.988.34.6

92.279.6

-17.296.6

1.862.753.2

(12.1)29.513.212.6

173.170.245.557.4

8.4

3.6

ISJuna

97.192.2

4.9

94.0862.

-260.1031.

1.187.459.6

(13. )27.814.611.5

175.972.444.658.9

11.6

3.6

93Sapt.

107.7100.2

7.4

86.373.4

-20.493.8

1.177.650.7(7.1)26.914.112.8

178.374.843.060.5

12.1

3.6

D«c.

108.199.48.7

81.074.1

-15.789.8

1.274.248.5(2.6)25.714.16.9

180.078.544.157.4

5.6

3.6

Mat foraign assets J/Mat domestic aaaata 3/

Of which: Mat claimson Government 3/

Cradit toprivata aactor 3/

Monay and quasi-money 3/Monparforning eradit/Total

credit (in parcant)

9.46.1

(9.9)16.6

11.4

-9.214.3

-0.5-1.3

6.40.6

8.3-2.8

(14.3)3.7

9.8

(6.3) (-24.6)-0.5 4.5

13.3 10.2

(1.3)5.4

10.7

8.0-0.3

(-3.0) (-0.6) (-1.5) (14.1) (-3.2) (-0.2)

(-0.8)8.0

12.8

3.00.2

(5.3)

(-0.2)3.2

12.2

8.7-4.7

(-8.7)4.4

8.4

2.01.7

(-1.6)3.4

12.6

4.52.8

(2.2)5.0

14.2

10.8-1.8

(1.8) (-0.2) (-0.1)

(-3.3)6.5

16.1

11.1-5.0

(2.7)

(-5.8)7.5

16.0

Source: Data provided by tha Central Bank of West African Stataa (BCEAO).

I/ Excluding nat external position of tha postal checking system; excluding gold.|/ BCEAO's definition of Government, which includaa Central Government and other official agencies such es CSPPA, OCP, and CNSS.3/ Percentage changes in parcant of broad money at tha beginning of the year.

Macorandum items:


Tabla 26. Burkina Paso: Summary Accounts of tht Central Bank,Dacanbar 1900-Dacanbar 1993

(In billlona of CFA francs; and of pariod)

1900 1909 1990 1991Dacaobar

Wat foreign aaaata I/Aaaatt i/LiabilitiaaOf which: Uaa of Fund credit 2/

Nat claim on GovarnnantClaimLiabilitiaa

Rat claim on bankaClaimAdvancaa to nonay nark atRadii count aOthar

LiabilitiaaDapoaita on nonay aiarkatOthar dapoaitaCurrancy

Ifat claina on othar financialinatitutiona

Currancy outaida banka

Public antarpriaaa* dapoaita

SDR allocationa g/

Othar itama (nat)

00.297.217.0(0.7)

13.217.24.0

-30.64.4..

—4.443.140.10.92.0

1.3

49.3

2.6

3.7

0.5

64.376.012.5(0.2)

14.110.24.1

-22.14.3

--.-4.326.423.20.52.6

1.6

53.3

1.3

3.9

-0.5

66.377.110.7

—14.019.35.3

-10.93.9

—--3.922.010.71.13.0

1.6

50.7

0.6

3.5

0.3

76.009.612.0(2.3)

16.121.65.5

-20.59.0

——9.0

37.533.11.02.6

1.3

60.9

0.7

3.7

0.3

1992March

02.494.311.0(2.4)

12.523.010.5

-29.09.0

—--9.030.034.01.42.7

1.2

62.9

0.3

3.7

0.1

Juna

04.395.911.6(2.3)

17.923.15.2

-36.29.0----9.045.241.21.62.5

1.1

62.9

0.5

3.6

0.1

Sapt.

00.992.912.0(2.2)

19.722.52.0

-35.09.0----9.044.041.61.61.6

1.0

61.6

0.6

3.6

—

Dae.

02.694.011.3(2.4)

17.022.65.6

-29.49.0----9.030.435.21.02.2

1.0

66.2

1.0

3.6

0.3

March

00.3100.512.2(2.4)

20.524.13.6

-34.59.0----9.043.540.00.92.6

0.9

70.2

1.3

3.6

0.2

1993Juna

92.2106.113.9(4.4)

10.624.96.3

-31.49.0--~-9.040.437.60.52.4

0.9

72.4

1.1

3.6

3.2

Sapt.

100.2114.714.5(4.4)

16.026.510.4

-36.39.0--—~9.045.342.51.31.6

0.9

74.0

0.6

3.6

1.9

Dae.

99.4112.713.3(4.5)

17.926.30.4

-33.49.0--

——9.042.424.115.02.5

0.9

70.5

0.5

3.6

2.2

Sourca: Data provided by tha Cantral Bank of Hast African Stataa (BCEAO).

\f Excluding gold.2/ Valuad according to Fund racord.


Table 27. Burkina Paao: Suoaary Accounts of the Deposit Honey Banks.Deceefcer 1988-Deceober 1993 I/

(In billions of CFA francs; end of period)

Hat fortign aaaataAlt titLiabilltlaa

lUt monay aarkat poaitionDapoaitaAdvene ••

Othar raearvaaCurrancyDapoaita at BCEAO

Hat claim on GovarnaantClaimDeposits

Claims on aconomy 2/Parfonaing craditaShort-tarmOf which: crop cradit

Madiuaj and long-tarnMonparfonainf aaaataUnpaid claimaDoubtful and litigious cradit

C la IBM on othar financialinatitutiona

DapoaitaDaoMmd dapoaitaPublic antarpriaaaOthar

Tima dapoaitaPublic antarpriaaaOthar

BCEAO claima

Long-taro foraign liabilitiaa

Othar itama (nat)

1908

0.29.39.2

39.739.7

--

2.72.00.6

-51.06..37..

114.5100.964.8(9.5.)36.013.64.78.9

1.5

95.147.29.537.747.812.535.3

4.4

4.7

3.3

1989Daci

2.312.610.3

21.923.21.3

2.92.60.3

-53.914.768.6

136.0122.176.6C8:S»13.95.88.1

1.6

97.448.57.441.048.910.838.1

3.0

6.5

4.1

1990MDbar

-0.414.114.5

17.718.60.9

3.73.00.7

-561.19.775.8

141.4121.478.4(8. )42.20.4.715.3

—_

91.942.16.735.449.910.539.4

3.0

4.9

6.5

1991

-1.110.011.2

33.233.2--

3.22.60.6

-36.215.251.4

108.496.859.4(8.1)37.411.61.79.9

1.6

96.845.87.838.051.09.241.8

9.0

6.1

-2.9

Hatch

6.514.88.3

33.933.9

--

4.22.71.5

-38.014.552.5

110.998.563.2(17.0)35.312.41.910.5

1.5

103.748.58.040.555.28.946.4

9.0

6.2

199Juna

4.313.49.1

41.241.2

--

3.22.50.7

-38.514.052.5

107.893.559.1(11.2)34.414.31.912.4

1.5

1079.51.17.843.856.88.848.0

9.0

5.7

-3.3

2Sapt.

-0.510.711.1

41.641.6

--

2.61.61.0

-37.314.251.5

109.896.061.4(8.5)34.513.82.011.8

~ *"

101.444.76.937.956.78.448.2

9.0

6.0

-0.2

Dae.

7.013.46.4

35.235.2

--

2.52.20.4

-36.914.050.9

94.986.554.4(6.9)32.18.40.97.5

1.2

98.241.46.634.856.88.448.4

9.0

5.4

-8.8

March

4.610.86.3

40.040.0

--

3.12.60.5

-37.513.350.8

93.881.652.1(12.1)29.512.20.911.3

0.9

99.942.57.035.557.48.548.9

9.0

5.9

-9.8

199Juna

4.910.55.6

37.637.6-_

2.92.40.5

-39.112.551.7

100.485.858.0(13.5)27.814.61.213.4

0.2

100.741.86.135.758.99.249.8

9.0

5.8

-8.7

3Sapt.

7.412.95.5

42.542.5

— -

2.01.60.4

-36.512.549.0

91.476.349.4(7.1)26.915.12.112.9

0.2

101.340.86.534.460.59.850.6

9.0

6.3

-9.5

Dae.

8.715.76.9

32.032.0

--

9.02.56.6

-34.313.547.8

87.673.347.6(2.6)25.714.31.512.8

0.3

99.442.06.036.057.49.448.0

9.0

5.6

-10.5

Source: Deta provided by the Central Bank of Hast African States (BCEAO).

i f Including the Treasury and the postal checking system (except net external position)./ Including public corporations.2/ Including public corporations.


- 28 -

Table 28. Burkina Paso: Balance of Payment*, 1988-93

1988 1989 1990 1991 1992Preliminary

Exports, f.o.b.Of which: cotton

Import!, f.o.b.

Trad* balance

Services (net)Monfaetor servicesFactor servicesOf which: interest payments

Tranafers (net)PrivateOf which: workers' remittances

OfficialOf which: budgetary

Current account (deficit -)Excluding official transfers

Official capitalDisbursementsOf which: budget

AmortizationOf which: budget

Private capital

Errors and omissions

Overall balance

FinancingMet foreign assetsMet official reservesGross official reservesIMF (net)

Met foreign assets, commercial banksChange in arrearsDebt relief i/ glFinancing gap (after IMF purchases)

M— ~*-™H.-|. IftfrT-

Trade balance (deficit -)Current account (deficit -)Excluding official tranfers

Overall balance (deficit -)Debt service glDebt service ratio gl £/Gross official reserves (in billions of CFA francs)In months of imports of goods and nonf actor services

GDP at current prices (in billions of CFA francs)

71.4(20.5)-149.8

-78.4

-54.2-50.3-3.9(-8.1)

118.154.8(52.0)63.3...

-14.5-77.8

18.326.4..

-8.1...

2.2

2.2

8.2

-8.2-11.3-11.3-11.3

——3.1

—

(In D4

-11.1-2.0-11.01.2-2.3-19.897.06.7

708.5

<Ifl

58.9(20.3)-140.9

-82.0

-43.3-39.5-3.8(-6.1)

158.944.8(49.5)114.1(76.3)

33.7-80.4

-69.723.5(20.2)-93.2(-90.8)

3.3

-0.8

-33.4

33.411.915.115.7-0.6-3.216.25.3

billions

76.4(30.1)-147.7

-71.3

-42.5-39.7-2.8(-5.7)

90.528.6(38.0)61.9(20.0)

-23.3-85.2

11.922.1(14.6)-10.1(-8.1)

-1.3

5.6

-7.1

7.1-0.2-1.9-1.7-0.21.77.2

—

ircent of GDP unl

-10.94.5

-10.7-4.4-13.2-132.066.54.9

753.8

-9.5-3.1-11.3-0.9-2.1-16.766.34.5

752.7

of CFA f Fflp

79.3(27.6)-169.8

-90.5

-53.5-49.0-4.6(-7.6)

120.337.2(45.0)83.0(36.3)

-23.8-106.8

23.930.1(26.1)-6.2(-4.4)

0.2

2.4

2.6

-2.8-10.7-10.2-12.62.4-0.5-30.736.6

ess otherwi

-11.5-3.0-13.60.4-1.7-14.676.54.6

766.7

>cs)

78.5(27.6)-178.7

-100.2

-51.3-46.4-4.9(-7.4)

121.437.2(45.0)84.2(49.3)

-30.0-114.2

23.132.4(26.4)-9.3(-7.6)

3.7

17.7

14.5

-14.5-16.1-5.8-5.8

—-10.3-4.15.7

1993Est.

76.5(18.2)-182.2

-105.7

-56.6-50.8-5.8(-8.3)

129.434.7(43.0)94.7(43.2)

-32.8-127.5

24.436.5(33.3)-12.1(-9.8)

2.8

13.0

7.4

-7.4-17.7-15.1-18.63.5-2.67.62.7

se specified)

-12.7-3.8-14.41.8-2.1-17.862.44.6

791.4

-13.3-4.1-16.00.9-2.6-22.197.75.5

796.0

Sources: Data provided by the Central Bank of West African States (BCEAO); and staff estimates.

i/ Including debt relief on government-guaranteed debt.gl Includes CFAF 0.6 billion in 1993 on account of interest due on Paris Club I debt rescheduling.£/ In percent of exports of goods and nonf actor services; before debt relief.


- 29 -

Table 29. Burkina Faao: Balance of Payments, 1988-93

(In millions of SDRs)

1966 1989 1990 1991 1992Preliminary

Exports, f.o.b.Of which: cotton

Imports, f.o.b.

Trad* balance

Services (nat)Honfactor aarvicasFactor servicesOf which: interest payments

Transfers (nat)PrivataOf which: workers' remittances

OfficialOf which: budgetary

Currant account (dafieit -)Excluding official transfers

Official capitalDisbursementsOf which: budget

AmortisationOf which: budget

Private capital

Errors and omissions

Overall balance

FinancingRat foreign assetsMet official reservesGross official reservesIMF (net)

Met foreign assets, commercial banksChange in arrearsDebt relief I/ 2/Financing gap (after IMF purchases)

178.4(51.2)-374.2

-195.9

-135.4-125.7-9.7

(-20.2)

295.0136.9(129.9)156.1...

-36.2-194.4

45.766.0

—-20.2...

5.5

5.5

20.5

-20.5-28.2-26.2-26.2~

—7.7

—

144.1(49.7)-344.6

-200.4

-105.8-96.6-9.2

(-15.0)

388.6109.5(121.1)279.1(186.6)

62.3-196.7

-170.457.5(49.4)-227.9(-222.0)

8.2

-1.9

-81.7

81.729.136.938.4-1.5-7.839.613.0

206.6(81.6)-399.8

-193.0

-114.9-107.5-7.5

(-15.5)

244.977.4

(102.9)167.5(54.1)

-63.1-230.5

32.359.7(39.5)-27.4(-21.8)

-3.5

15.2

-19.1

19.1-0.5-5.1-4.6-0.54.719.6

--

205.4(71.5)-439.9

-234.5

-138.7-126.9-11.8(-19.6)

311.696.5

(116.6)215.1(94.1)

-61.6-276.7

62.076.0(67.7)-15.9(-11.5)

0.6

6.3

7.2

-7.2-27.8-26.4-32.76.3-1.4-79.6100.1

210.7(74.1)-479.5

-268.8

-137.6-124.6-13.0(-19.9)

325.899.9

(120.7)225.9(132.3)

-80.5-306.5

62.166.9(76.3)-24.8(-20.3)

9.9

47.4

36.9

-36.9-43.3-15.6-15.6

-27.6-10.915.3

1993Est.

193.5(46.0)-460.9

-267.4

-143.1-128.4-14.7(-21.1)

327.587.9

(108.6)239.6(109.3)

-83.0-322.6

61.892.4(84.3)-30.6(-24.7)

7.0

33.0

18.7

-18.7-44.8-38.3-47.18.6-6.519.26.8

CFAF/SDR exchange rate (period average) 400.3 406.9 369.4 386.0 372.7 395.3

Sources: Data provided by the Central Bank of West African States (BCEAO); and staff estimates.

i/ Including debt relief on government-guaranteed debt.2/ Including CFAF 0.8 billion in 1993 on account of interest due on Paris Club I debt rescheduling.

Macouandum items:


- 30 -

Tabla 30. Burkina Faso: Competition of Exports, 1988-93

Export valua

Livestock productsLiva animalsMaatsHidas and skins

CottonGoldOther

Export vslus

Livestock productsLiva animalsHaatsHidas and skins

CottonGoldOthar

Export valua

Livastock productsLiva animalsMaataHidas and skins

CottonGoldOthar

1986

71.4

6.54.10.42.0

20.515.129.3

100.0

9.15.70.62.8

28.721.141.0

3.3

20.413.9300.017.6

-26. i6.9

1989

(In

58.9

6.23.50.62.1

20.311.421.0

100.0

10.65.91.13.6

34.519.335.6

-17.4

-4.0-14.659.45.0

-0.8-24.7-28.3

1990

billions

76.4

9.55.20.73.6

26.516.024.3

(In Dare a

100.0

12.56.61.04.6

34.721.031.8

fChanjtf

29.6

53.047.716.772.8

30.441.015.7

1991 1992Preliminary

of CFA francs)

79.3 78.5

6.2 8.74.7 4.90.7 0.62.8 3.0

30.1 27.613.2 11.927.7 30.3

nt of total)

100.0 100.0

10.4 11.15.9 6.20.9 1.03.5 3.9

38.0 35.216.7 15.234.9 38.6

in par cant)

3.6 -1.0

-14.0 6.3-8.9 4.0-5.9 14.2-22.9 8.3

13.7 -8.4-17.4 -10.114.0 9.4

1993Est.

76.5

8.24.20.93.2

18.210.239.9

100.0

10.75.41.24.1

23.613.351.2

-2.6

-6.0-15.212.63.9

-34.2-14.329.4

Sourcas: Data providad by tha Cantral Bank of Hast African Statas (BCEAO);and staff astimatas.


- 31 -

Table 31. Burkina Fa»o: Composition of Import!, 1988-93

Total ioports, f.o.b.Food productsPetroleum productsCapital equipmentRaw materialsMiscellaneous andunclassified I/

1988

149.830.69.8

57.0.4.4

48..0

1989

(I*

140..927.2.20.4.32.2.4.0

57.1

1990

billions

147.726.522.435.15.2

58.5

1991 1992Preliminary

of CFA francs)

169.8.26.8 24.114.3 15.768.0 76.19.1 10.0

51.6 52.8

1993Est.

182..229.3.13.975.610.7

52.7

Total inports, f.o.b.Food productsPetroleum productsEquipment goodsRaw materials

Miscellaneous andunclassified i/

Total i»ports, f.o.b.Food productsPatrolman productsEquipment goodsRaw material*Miscellaneous andunclassified i/

(In percent of total)

100.020.46.536.12.9

32.0

3.710.1-3.09.615.8

100.019.314.522.92.8

40.5

-5.9-11.1108.2-43.5-9.1

100.017.915.223.63.5

39.6

(Par cant a

4.6-2.69.69.030.0

100.015.88.4

40..05.4

30..4

M9 ch nit*

15.01.1

-36.293.775.0

100.013.58.642.65.6

29.5

5.2-10.19.611.99.9

-5.3 19.0 2.5 -11.8 2.3

Sources: Data provided by the Central Bank of West African States (BCEAO); and staffestimates .

I/ Including adjustments for nonrecorded imports.

100.016.17.641.55.9

28.9

2.021.6-11.5-0.77.0

-0.2

178.7


- 32 -

Table 32. Burkina Faso: Services and Transfers, 1988-93


1968 1089 1990 1991 1992 1993Preliminary E»t.

Services (net)Factor services (net)Honfactor services (ne.

Honfactor services (nat)CraditDabit

Freight and inaurancaCraditDabit

•54.2-3.9

-50.3

•50.310.4

•60.7

25.2

•25.1

-43.3-3.8

-39.5

-39.516.4

-55.9

-22.1

-22.1

-42.5-2.8

-39.7

-39.718.7

-58.4

-27.3

-27.3

-53.5-4.6

-49.0

-49.014.9

-63.9

-29.0

-29.0

-51.3-4.9

-46.4

-46.415.4

-61.6

-29.0

-29.0

-56.6-5.8

-50.8

-50.816.1

-66.9

-30.3

-30.3

Othar transport*CraditDabit

TravelCraditDabit

Government aervicesCraditDabit

Othar nonfactor aazvicaaCraditDabit

Factor aazvicaa (nat)CraditDabit

Transfera (nat)PrivateCraditOf which:

Dabit

OfficialCraditOf which:

Dabit

workers' remittance*

capital grants

-11.81.9

-13.7

-7.31.6

-8.9

0.25.2

-5.0

-6.21.7

-7.9

-3.94.2

-8.1

118.154.877.6

(52.0)-22.8

63.366.1

(41.6)-2.8

-4.33.9

-8.2

-7.03.2

-10.2

1.37.5

-6.2

-7.51.6

-9.3

-3.82.7

-6.5

156.944.863.6

(49.5)-18.6

114.1119.1(16.1)-5.0

-6.63.4

-10.0

-5.73.1

-8.8

4.19.5

-5.4

-4.32.6

-6.9

-2.83.2

-6.0

90.528.651.6

(38.0)-23.0

61.965.6

(18.5)-3.7

-8.92.8

-13.1

-6.52.3

-8.8

2.67.5

-4.9

-6.82.3

-9.1

-4.63.2

-7.8

120.337.262.4

(45.0)-25.1

83.086.3

(27.7)-3.3

-9.93.1

-13.1

-6.62.4

-9.0

2.87.6

-4.8

-3.72.3

-6.0

-4.93.2

-8.1

121.437.261.2

(45.0)-24.0

64.287.7

(37.7)-3.5

-10.13.2

-13.3

-6.72.5

-9.2

3.38.0

-4.7

-7.02.4

-9.4

-5.83.2

-9.0

129.434.761.2

(43.0)-26.5

94.796.5

(26.0)-3.8

Sources: Data provided by the Central Bank of Mast African States (BCEAO); and staff estimates.


- 33 -

Table 33. Burkina Faso: Direction of Recorded Exports, 1988-91

1988 1989 1990 1991


EuropeEuropean CommunityFranceUnited KingdomGermanyItaly JDenmarkOther

Other

AfricaWAMU countriesIvory CoastToeoOtSer

GhanaNigeriaOtKer

Taiwan, Province of ChinaJapanChinaOther

All countries 41.9 30.3 41.3

(In percent of total)

EuropeEC countriesFranceUnited KingdomGeraany

DenmarkOther

Other Europe

AfricaWAMU countriesIvory CoastTogoOtfier

GhanaNigeriaOtHer

TaiwanJapanChinaOther ii:ZSource: Data provided by the Burkinabe authorities.

50.149.937.31.51.13.10.9

S:S?H9.16.4

fc.3.3

21.23.6

1:8

51.751.0

lH0.7

12! .6.11.90.7

2~6

16..91.61.14.8

ll:l2B7~60.68.0

11.5

il5.3

H7 . 7

io"6

2i!i19.1

3:3

oo

r^o

vocMcsimrH

21.020.915.60.60.4

BH8.87.23.82.70.70.21~4

8.9

1:141.9

15.6

.:*0.40.7U3.40.2

7.26.23.81.80.60.2o~i5.10.50.31.5

30.3

21.917.29.50.9

3~10.23.34.8

9.36.64.71.30.70.10.42.2

3.10.5

41.3

17.1110.84.00.1

3~6

6'.3

5.74.73.3

8:!1:61:1§:!

29.9.

3.23.2

1.7.

15.711.0

23.920.512.5

29.22.3.2.25.91.2.

22.61

3.01.7

57.236.113.40.3


- 34 -

Table 34. Burkina Faso: Origin of Recorded Imports, c.i.f.,1988-91

1988 1989 1990 1991


EuropeEuropean communityFranceNetherlandsUnited KingdomGermanyItaly JBe1glum-LuxembourgOther

Other

AfricaWAMU countriesIvory Coast

&BrGhanaNigeriaOtKer

United StatesJapanChinaCanadaOther

All countries

EuropeEuropean CommunityFranceNetherlandsUnited KingdomGermanyItaly JBe1glum•LuxembourgOther

Other

AfricaWAMU countriesIvory CoastTogo7OtKer

GhanaNigeriaOtner

United StatesJapanChinaCanadaOther


72.769.041.67.0

H5.92.42.93.7

32.326.720.64.4

2'.6

111.9

134.9

53..951.2.30.8.

2il2.7

24.019.815 . 3

;!:!!!!3:..9

a9.5

63. 8

4i32.95.95.32.03.53.7

30.824.0

0'8

i:i5.65.9

125.44

(In percent

50.948.028.83.4

4i74.21.62.82.9

24.619.114.5.

11l!53.3

4.5

M0.813.3

71.6.

4.*9

ii!3.75.5

41..2

24*84!2

1:169!22

1:814.4

145.8

of total)

49.1

»:J3.4

!;!1.9

11

i:i2'.24.5

y1.49.8

73.860.736.6.

1:84.03.34.1

13.1.

3l:i2l$3.6

10..7

l!411.33

150.33

49.140.424.42.7

!;$i;f

29.6

16! 9ii• • •

7.1

*;i7.5

6.0136.1

66.140.1

30.221.2

4.1.

18.223.662.1.1.7.

1.331.88

0.5512.88

1.551.00

16.77

9.226.3.2.33

5.221.775.334.331.882.11

2.33

2.553.88.

28.2220.77.

2.991.77

21.99.


Burkina Faao: Summary of Tax STB tan, July 1, 1994

•atare) of Tax Fi any! lopa and Deductions) Retee

1. Taar«« en incon* and profita

1-1 Tax on individual*

1.1.1 Standard tax on incona (Impotforfaitaira aur la gavanu). TaxCoda Artlclaa 152 to 166.

Payabla at tha beginning of aach year byavary non-wage aarnar individual agad 18or oldar. Procaada from thia tax araturnad ovar to local authoritiaa.

Tha sixth category of taxpayar wasalininatad through OrdinancaNo. 4-609/PRES/CNR/tflF/DGI ofOctobar 1, 1984.

CFAF 2,000-35,000 according totaxpayar category.

1.1.2 Nonconmarcial profita tax (Inpotaur laa bentficea noncommerciaux). Tax Coda Articles41 to 54.

1.1.3 Prograaaiva incona tax (Impotprogressif aur laa ravanua da1*assistance tachnioua francaiaa).

1.1.4 Singla prograaaiva tax on wageaand aalariaa (Irepot unioua aur laatraitananta at aalairaa). TaxCoda Artlclaa 55 to 74.

Schadulad tax levied on profits fron thaaxarclaa of a libaral profession. Baaadon pravioua yaar'a profita.

Startad in 1990 in accordanca with thafranco-burkinaba cooparation agraanantof Fabruary 4, 1986. Laviad on Franchtachnlcal assistants' incona.

Introducad in 1971, raplacing thaachadular tax and tha ganaral incona taxand laviad all wagaa and salaries aarnadduring tha currant yaar.

No personal exemptions; a CFAF 100,000exemption was abolished in 1972 (LoiNo. 10/72/AN of December 23, 1972).

Technical assistants living in BurkinaFaso before Implementation of thaagreement and whose contract waa notrenewed after 1990.

All pensions ara exempted. Allexemptions and deductions ara spelledout in Article 56. Abatements aragranted for dependents (up to seven).

From 10 percent to 45 percentaccording to profits (seeAl.2.1); minimum ofCFAF 100,000.

5 percent to 60 percent.

Withheld by employerson account of the Treasury.2 percent to 30 percent,payable by monthlyInstallments.

1.1.5 Tax on rantal incona (Prelevementaur laa loyers).

1.1.6 Tax on raal aatata capital gaina.Tax Coda Articles 182 to 185.

Levied on rantal incona collected byownera of rantad buildinga (whateverthair usage).

Effaetiva January 1978; laviad oncapital gaina resulting fron raal estatesales.

State-owned buildinga and hotel rooms.25 percent abatement for new buildingaduring five years.

Progressive rates of 20percent to 45 percent.

15 percent of the capitalgain.

1.2 Corporate taxes

1.2.1 Industrial, commercial andagricultural profita tax. (ftrootaur laa binificaa industrials,comroarciaux at agricoles). TaxCoda Artlclaa 1 to 40.

A scheduler tax on profita realized inBurkina Faao aftar deducting allnecessary and reasonable charges toproduca profit. It la laviad oncompanies and individuals under tworegimes: (i) on actual profita;(ii) under a simplified system (RSI).Tax returns must be filed within thraamonths aftar annual balancing ofaccounts. For insurance companies,returns must ba filad by May 31.

No personal exemptions; a CFAF 100,000exemption waa abolished in 1972 (LoiNo. 10/72/AN of December 23, 1972).Under certain conditions, profits fronnew industrial and mining enterprisescan ba exempted for up to fiva years.Tax raductiona nay alao ba granted onprofits ralnvaatad. All theseIncentives nay ba grantedindependently of tha Investment Coda.

(a) Individuals: From 10percent to 45 percentaccording to profits:CFAF 0 to 250,000: 10XCFAF 250,001 to 600,000: 201CFAF 600,001 to 2,500,000: 351Above 2,500,000: 45X

(b) Companies: 45 percent;must be at least 0.5 percentof turnover or CFAF 100,000.

Tax


Burkina Faao: iry of Tax Syatan, July 1, 1994 (continued)1994 (continous)sed_)

Mature of Tax Exemptions and Deduction* fcete

1.3 Othar

1.3.1 Tax on income from aacuritias(Impot aur la ravanu das valauramobilieres)

Hithhald at aourea on dividenda,intaraat and otbar income fromsecurities, regardless of thanationality or raaidanca of tbabeneficiary.

Distributions by new enterprisesduring the first aigbt years forenterprises under the InvestmentCode..

12.5 percent for dividendsdistributed during the firstthree years of operation ofcompanies; 25 percentotherwise.

1.3.2 Tax on income from claims (Impotaut la ravanu das cr4ances).

Levied on intaraat income from claims,deposits, currant accounts, and thalike.

12.5 percent for deposits madeat banks or specific financialinstitutions (Treasury, CNCA,...).25 percent for all otherclaims.

2. Socialaocialea)

(Charitea(1) Family allowances.(2) Workmen's compensation.(3) Retirement.

(1) Employer: 11.51(2) Employer: 2.5Z(3) Employer: 4.51

Employee: 4.5X

3. ParroU taxea

3.1 Payroll and apprenticeship tax (Taxapatronala et d'apprentiasaga). Tax CodaArticles 120 to 130.

Payable by employers, in principle notto be shifted to the employee in theform of lower wages and salaries. Thebase ia the affective cash payments forwages, salariea and benefita. 50percent in transferred to tha NationalOffice for Employment Promotion.

Partial or complete exemption may beaccorded.

4 percent on citizens ofBurkina Faso; 8 percent onexpatriates.

4. Taxea on property

4.1 Recurrent taxaa on immovable property

4.1.1 Land tax (taxa da louissance) Tax on real estate. Depends on region and toning(commercial, industrial,residentiel, or rural).In Ouagadougou: CFAF 1,500-3,000/m2.

4.1.2 Residency tax (taxa da residence):Tax code Articles 219 to 235amended by OrdinanceNo. 92-0016/FRES of 03/19/1992

Levied on all individual for tha use ofa dwelling.Proceeds accrue to local governments.

All individuals exempted from standardtax on income

There are three schedulesaccording to geographicaltones. Retes take intoaccount locality, theequipment and constructionmateriel used in the dwelling.

Tor

security contributions (Charecs


Burkina Faao: ary of Tax Syatan, July 1, 1994 (continued)uneds)

Vatora of Tax

4.2 Eatata. inharitanca. and Rift taxaa

4.2.1 Mortmain tax Ctaxa dai biani da•ain sjorta). Tax coda Articlaa 199to 210.

Tax on tr ana far of otmarahip at daath orby gift payabla by atock companlas.Aaaaaaad on annual rantal valua ofproparty aftar uaual daductiona.

Govarnmant and companiaa with linitador ganaral partnarahip ara axaaiptad.Tha following daductiona ara providad:- 40 parcant on annual rantal valuafor houaaa;• 50 parcant for factoriaa.

- 2.5 parcant for housas siadaof mud or othar localmat•rials;- 10 parcant for housas mad*of concrata or stona.

4.3 Jaxas on financial and capitaltranaactiona

4.S.I Ragistration faaa (Droitad'anranistramant). Tax Coda,varioua articlaa.

Tax on iaauaa of aacuritiaa. Laviadalso on contracta tranafarring variouaproparty and on rantal contracta.

Incorporation of companiaa and capitalincraasas.

Fixad or proportional andaomatinaa prograssiva-variousrat as dapanding on tha naturaof tha transaction.

4.3.2 Raal aatata ragiatration faa(Droit d'iamatriculation atd*inacription fonciara)

- Transfar of ownarahip of ragistaradraal aatata- Land ownarahip advartiting.

Dapanding on thanatura of thatransaction.

5. faxaa on noods) and aarricaa

5.1 Valua-addad tax (VAT)(Taxa sur la valaur aioutia).Articlaa 318 to 386

Raplaeaa tha turnovar tax. Laviad onTax Coda tha valua of goods or sarvicas producad

in Burkina Faso by companiaa and non-salariad individuals. Daductibia,subjact to conditions and raatrictionsspallad out in tha tax coda.

Articla 325 and 331 saptias of tha tax 15 parcant.coda.

5.2 Exciaaa

5.2.1 Locally manufacturad bavaragaa(Taxa aur laa boissons dafabrication locala). Tax CodaArticlaa 332 to 338.

On valua of turnovar bafora tax. 25 parcant for alcoholicbavaragas.

5.2.2 Inportad bavaragaa (Taxa aur laaboissons iiroortaaa). Tax CodaArticlaa 332 to 338.

On customs valua as dafinad inArticla 22 of customa coda.

25 parcant for alcoholicbavaragaa.

5.2.3 Cartridgas (Taxa aur laacartouchaa). Tax Coda Articlaa339 to 343.

Abrogatad by law 35/93 ADP of March 2,1993.

5.2.4 Cola nuts (Taxa aur las colas).Tax Coda Articlas 355 to 358.

On customs valua as dafinad inArticla 22 of customs coda.

10 parcant.

v«_ Exemplions and Deductions. Rstes


Burkina Ft to: Summary of lax System, July i, 1994 (continued)

Tax •atom of Tax Exemptions and Deduction* Mates

5.2.5 Coffee and taa apacifie tax. On customs valua as dafinad inArticla 22 of customs coda.

10 percent.

5.2.6 Tobacco, cigars and cigarattas(Taxa sur tabac. ciiteres atcigarettes). Tax Coda Articlas352 to 354 quatar.

Laviad on tha valua of importad sndlocally productd goods. For importadproducts, tax is collactad by customs.Producers fila a raturn with tba taxoffica bafora tha 15th of aach month.

80 percent for importedtobacco.10 percent for locallyproduced tobacco.

5.2.7 Single tax on petroleum products(taxe unicrue sur las produitspetroliers - TUPP). LawMo. 005/94 ADP of 03/11/1994.

Replaces all the taxes, except customsduties, previously levied on petroleumproducts.

Rates vary according to natureof product and location ofwarehouse (Bobo or Bingo).

5.3 Profits of fiscalmonopolies

5.3.1 Tobacco (Produits du monopola destabaci). Tax Code Articles 522 to574.

Fiscal monopoly.(a) Sale of permits to sell tobacco.(b) Levy on selling price.

(a) Permits:(i) To

wholesalerswho also aallat retail,CFAF 168.

(ii) To other wholesalar•,CFAF 120.

(iii) To retailers, CFAF 8-48 (varies by region).

(b) Levy: 4 percent on tharetail price after thededuction of CFAF 10 par unit.

5.4 Taxes on specific services

5.4.1 Tax on insurance policies (Taxesur las contrats d*assurance).Tax Code Articles 609 to 625.

Annual tax levied on insurance premiums. Life annuity or life Insurancecontracts taken out by persons nothabitually residing in Burkina Fasoand any contract covering a risksituated outside Burkina Faso areexempt.Reinsurance contracts.

Fire: 25 percent.Life: 3 percent.Life annuity: 5 percen.Travel by sea, river, ai.3.5 percent.Export credits: 0.1 parcant.Other: 6 percent.

5.5 Taxes on use of goods and property, etc.

5.5.1 Business licenses (contributiondes patentee). Tax CodeArticles 238-278 amended byOrdinance No. 92-017/PRES of03/19/1992.

Levied on all nonwage-earningindividuals and corporations carryingout a business in Burkina Faso.Consists of a fixed charge and avariable charge.Receipts accrue to local government.

Exemptions listed in Articles 249 and271 of the Tax Code:- Government- Subsistence farmers- Agricultural cooperatives

Fixed charge: depends on thacategory of business.Variable charge: 8 parcant onrental value of bualnaaapremiaea.


Burkina Faao: Summary of Tax System, July 1. 1994 (continued)

Tax ••tore of Ta Exemptions and Deductions fcata*

3.S.2 Beverag* ••!•• licanaaa (Liecee-ss-vanta i It consomaation) TaxCoda Articlaa 367 to 371 bis.

Eatabliahaianta a ailing bavaragaa forconsumption on tba pramiaaa or carryout, and producara of dolo or bangui intha coonunaa.

Eetabliahmenta whose main activity iatba aale of locally producedbeveragaa.

CFAF 18,000 - 150,000 annualfees, depending on categoriesof establishment and locality(but not on turnover).For producers of dolo orbangui: CFAF 24,000 forOuagadougou and BoboDioulasso, CFAF 12,000elsewhere.

3.5.3 Informal sector contribution(Contribution du aecteur informal)(CSI). Tax Code Article 371 tar.

Flat levy collected from tha informalaector in lieu of all taxes, excludingmunicipal taxes, and tha single tax onwages and aalariaa; owed by thaindividuala with a turnover of leaa thanCFAF 15 million. Proceeda accrue tolocal government budgets (70 percent)and national budget (30 percent).

Companies,under CSB.

Individuals already taxed CFAF 3,000-100,000 dependingon class of activity andlocality.

5.5.4 Beverage sector contribution(Contribution du aecteur boisson)(CSB). Tax Coda Article 371quater.

Flat levy collected in lieu of all taxeaowed by individuala or corporateentities selling locally producedbeveragea. Proceeda from tha CSB accrueto tha Budget.

Producers and wholesalers. 3 percent on grossvalue (after tax) of purchasesmade from producers bywholesalers. The tax iswithheld by the producer endpaid before the 15 of eachmonth to the tax office.

6.

6.1 Import duties

6.1.1 Customs duties (Droits da douana).Customs Coda Articlaa 8 and 12.

Ad valorem tax levied on the c.i.f.,value of all imports.

Exemptions for imports of someindustrial products, goods originatingin ECOWAS countries, and, after thedevaluation, for pharmaceutical goods.

5 percent.

6.1.2 Fiacal duties (Droit fiscal i1'importation). Customs CodaArticles 10 and 13.

All imports. Exemptions for import originating inECOWAS countries and aubjact to tharegional cooperation tax (TCR), andfor imports of Pharmaceuticals.

4 percent and 26 percent.

6.1.3 Regional cooperation tax (Taxa dacooperation rationale). ECOWASTreaty, Articlaa 10 and 14.

Applied since January 1976 to all agreedinduatrial products made in the ECOWAS;abolished on 5/11/1994. This ainglacustoms duty replaced the fiacal dutiesapplied to similar producta importedfrom outside the ECOWAS.

Taers on interentional tredsa.


6.1.4 Protaction tax (Taxa dinrassiva da Import! of apaeifie gooda that ara alaoprotaction) locally producad.

Dacraaaing rata:- 30 parcant tha firat yaar- 20 parcant tha aacond yaar- 10 parcant tha third yaar

6.1.3 Spacial intarvantion tax (taxaapiciala d'intarvantion - TSI).

Collactad on tha CIP valua of imports.Tha procaada accrua to CBC (50 parcant).ONAC (25 parcant), and to tha Budgat(25 parcant).

1 parcant

6.1.6 Solidarity coenunal lavy(Prllavatnant Communautaira daSolidarit* - PCS).

Appliad ainca April 1990 to all imports Similar to fiscal dutlas.fron outaida tha ECOWAS.

1 parcant.

6.1.7 Statiatical tax f?axa atatiatiqua) All imports.

4 parcant.

6.2 Othsr taxaa on intarnational trada andtransactions

6.2.1 Toll tax (taxa da D*s*a)

All imports going through tha Chambar of Patrolaun products.Coonarca warahouaas. Imports financad hy axtarnal aid.Racaipta accruad to tha Chambar ofCoonarca.

- CFAF 75/t for rica, c«m«ntand sugar.- CFAF 150/t for metal works.- CFAF 500/t for othsrimports.- CFAF 3,000/unit forvahiclas.

7. Othar taacas]

7.1 Stamp taxas (Droit da timbrt).

Laviad on niscallanaous lagal documants. Tha sama as for raglatration faas. Dapandlng on tha natufs of thsdocumant.

Sourcas: Oanaral Tax and Cuatona Diractorataa of tha Ministry of Economy, Financa and Planning.

tax Matare oifTax Exemptions and Dduction Rates

Burkinha Faso: Summary of Tax System, July 1, 1994 (concluded).


Documents

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