"The vulnerabilities to corruption in tax and customs revenue collection are a major obstacle to private sector development and a daily burden on the population," the IMF stated outright in its governance diagnostic report published in January 2025.

"Corruption in tax and customs revenue collection manifests in several ways," the report continued, highlighting both "petty corruption" and "institutionalized corruption." Institutionalized corruption primarily targets large and medium-sized enterprises. It is mainly due to the ability of certain officials and unscrupulous agents to arbitrarily interpret and apply vague, complex, and non-transparent legal provisions, with very limited avenues for appeal, in an environment that remains largely non-digital, the report explains.