West Africa, like many other sub-regions of the world, has been facing a historic health crisis since the beginning of 2020. From the point of view of public finances, this crisis has had a twofold impact: the fall in budgetary revenues, particularly tax revenues, and the explosion in health and social spending. Therefore, the mobilization of additional resources has become an imperative. So far, it has mainly been achieved through the use of debt and the solicitation of public generosity.