"Our concern in this research is precisely to discuss the effectiveness of the measures adopted for fiscal adjustment in Côte d'Ivoire regarding its fiscal profile over the past two decades and the determinants of its fiscal deficit. We intend to investigate the impact of public investment cuts and tax rate manipulations on the fiscal deficit (FD) in the short and medium term. We also look at other instruments available to the government for the reduction of its fiscal deficit. Indeed, though a reduction of the fiscal deficit is not contested as such, the problem of how to make it efficient at the minimum cost in terms of growth in developing countries is still controversial. A full description of fiscal deficit is necessary to the design of an appropriate pattern of fiscal adjustment."