Fiscal Adjustment in Sudan: Size, Speed and Composition

Author/Editor: Abbas, S. M. Ali ; Moriyama, Kenji ; Naseer, Abdul
Publication Date: March 01, 2010
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
Summary: The paper aims to identify the optimal size, speed and composition of the medium-term fiscal adjustment in the context of Sudan's limited oil reserves. The permanently sustainable non-oil primary balance approach suggests the need for significant fiscal adjustment over the medium term, requiring a widening of the tax base. Cross-country comparisons highlight VAT and personal income tax (as well as tax administration) as key areas for reform. The paper also suggests the need for complementary expenditure-side measures in the areas of petroleum pricing and anchoring fiscal policy in non-oil indicators.
Series: Working Paper No. 10/79
Subject(s): Cross country analysis | Economic models | Fiscal policy | Fiscal reforms | Government expenditures | Income taxes | Oil producing countries | Oil revenues | Oil sector | Pricing policy | Sudan | Tax administration | Tax systems | Value added tax

Author's Keyword(s): Fiscal reforms | intertemporal budget constraint | oil revenue
Publication Date: March 01, 2010
Format: Paper
Stock No: WPIEA2010079 Pages: 43
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