Submit to National Assembly the tax policy reform including measures on VAT, business tax, and the investment code, to take effect with the 2010 budget (MEFP Text Table 1). On the VAT incorporate into the budget the higher thresholds for small, medium, and large enterprises in January 2010, and make small enterprises 
liable for simplified taxation instead of VAT, in accordance with IMF recommendations and WAEMU directives (MEFP ¶20).
Macro-criticality: Tax reform is key to raise revenues and reduce the fiscal deficit to ensure debt sustainability.
At R4, this performance criterion is changed to a benchmark.