Movements·comoros_azali_pce_fiscal_consolidation_2016_present

Comoros Azali PCE fiscal consolidation 2016-present

COM·2016 – present·Convention for the Renewal of the Comoros-led government

Leaders: Azali Assoumani (President, 2016-) · Mze Abdou Mohamed Chanfiou (Minister of Finance, Budget and Banking Sector)

Doctrine — stated goals and content

The Azali governing regime combines presidential institutional consolidation with the Plan Comores Emergent development strategy and IMF-supported fiscal repair. Its policy programme centralises executive authority, seeks infrastructure-led emergence by 2030, and uses revenue administration, debt-management, and state-owned-enterprise reforms to finance a small-island growth agenda.

Policy-content fingerprint — how the framework codes this movement on its axes

rule of law

institutional.rule_of_law

Rule of law as institutional substrate — contract enforcement, judicial independence, equal treatment before the law. Upstream of most other axes.

mixed · moderate

The 2018 constitutional redesign centralised presidential authority while IMF reforms add fiscal-governance controls.

spending level

fiscal.spending_level

General government spending as share of GDP, excluding transfers already captured under fiscal.transfer_expansion to avoid double-counting.

mixed · moderate

The emergence plan raises investment ambitions while the ECF restrains deficits and debt risks.

↑

tax corporate

fiscal.tax_corporate

Statutory and effective corporate tax rates, treatment of depreciation, and international competitiveness.

increased · weak

higher corporate tax burden

ECF tax-administration measures increase domestic-revenue mobilisation.

↑

sectoral subsidy

fiscal.sectoral_subsidy

Targeted industrial and sectoral subsidies (renewable energy, chip manufacturing, agriculture, green hydrogen, etc).

increased · moderate

expanded sectoral subsidies

The emergence plan channels state attention to selected infrastructure, tourism, blue-economy, and energy priorities.

Policies enacted

· com_2018_presidential_constitution_reform
· com_plan_comores_emergent_2030_2019
· com_imf_ecf_fiscal_governance_2023

References

IMF Country Report, Union of the Comoros 2025 Article IV Consultation and Fifth Review under the Extended Credit Facility, 2026.
Union of the Comoros, Plan Comores Emergent 2030.
Union of the Comoros Constitution as amended after the 2018 referendum.