Mali: Technical Assistance Report - Local Taxation and Decentralization

International Monetary Fund

No 2015/291, IMF Staff Country Reports from International Monetary Fund

Abstract: This Technical Assistance Report surveys the resources of the subnational jurisdictions and proposes a tax reform strategy for Mali. In Mali, the system of local taxes generates insufficient revenue and relies on obsolete taxes, which are particularly difficult to collect. It proposes that the rental value be replaced by a value per hectare indexed on various factors such as access to property or public services; geographic location; and average and georeferenced consumption of electricity, water, cell phone minutes. A real property tax system will also require the elimination of key exemptions under the current real property tax.

Keywords: ISCR; CR; real property; exit tax; reform strategy; la carte; locales sur les activités extractive; tax decentralization; tax reform strategy; road maintenance tax; public goods; property tax reform; Property tax; Subnational tax; Value-added tax; Income and capital gains taxes; Africa (search for similar items in EconPapers)
Pages: 56
Date: 2015-10-22
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