“The aim of this paper is to discuss the appropriateness of the measures adopted for fiscal adjustment in Cote d’Ivoire and the determinants of its fiscal deficit over the past two decades. The paper also investigate the impact of public investment cuts and tax rate manipulations on the fiscal deficit over the short and medium term. A look at other instruments available to government for the reduction of its fiscal deficit. Though the need for a reduction of the fiscal deficit is not disputed, the means of making it efficient and at the minimum cost in terms of growth in developing countries are still controversial.”