In order to mobilize more tax revenues, and also to fight against the informal sector, the State of Côte d'Ivoire has proceeded to a tax reform. The said reform concerns a category of taxpayers: They are the SMEs. More than 80% of these companies operate in the informal sector, which prevents the State from apprehending them, thus causing a shortfall in terms of tax revenue.To remedy this, a reform of the tax regimes has been carried out. These new regimes now cover all activities on Ivorian territory.