The following are challenges met in collecting taxes;
- The country has a small tax base to collect taxes from
- The economy of Burundi is majorly subsistence economy depending on agricultural sector with households producing mainly for own consumption
- Poor infrastructure affects revenue collection in the country
- Low tax paying culture
- Large informal sector which has not yet been brought within the tax bracket
- Lack sensitization about the reasons for paying taxes
- Poor record keeping among tax payers affects revenue assessments and collection
- Weak governance structures, corrupt tendencies and excessive bureaucracy