Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration

International Monetary Fund

No 2013/355, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance Report focuses on continued modernization of the Malian tax system and administration. The crisis that has afflicted Mali since 2012 has had an adverse economic impact, reflected in a 25 percent decline in government resources and negative growth of -1.2 percent. Despite the difficult context, the combination of reduced investment expenditure, improved tax collection, reduced subsidies, and increased taxes on petroleum products served to contain the budget deficit at 1.3 percent of GDP. In regard to increasing own resources, the government is committed to increasing tax receipts to reduce dependence on foreign aid.

Keywords: ISCR; CR; stamp tax; VAT; tax expenditure; procedure; tax treatment; import duty; tax exemption; tax administration; tax arrears; data center; tax record; tax obligation; VAT credit; expected return; VAT threshold; Value-added tax; Tax expenditures; Customs administration core functions; Income and capital gains taxes; Corporate income tax; Africa; West Africa; Sub-Saharan Africa; Global; Customs personnel database; tax system administration; management system; directorate General of Customs; IMF Fiscal Affairs Department (search for similar items in EconPapers)
Pages: 68
Date: 2013-12-06
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