The paper establishes empirically the temporal causality and long run relationship between government expenditures and government revenues for the case of Guinea-Bissaua low income country under stress (LICUS) in Africa. A macroeconomic model is developed to lay out the hypothesis of a spend-tax behavior in the country's public finances management system. Empirical validation is carried out by means of a traditional Granger-causality test and the estimation of an error correction model between expenditures and revenues.