Mali: Technical Assistance Report - Local Taxation and Decentralization

October 22, 2015

Preview Citation

Format: Chicago

Mali: Technical Assistance Report - Local Taxation and Decentralization, (USA: International Monetary Fund, 2015) accessed September 20, 2024

Also available in: français

Summary

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.

Subject: Income and capital gains taxes, Property tax, Revenue administration, Subnational tax, Taxes, Value-added tax

Keywords: Africa, CR, Exit tax, Income and capital gains taxes, ISCR, La carte, Locales sur les activités extractive, Property tax, Property tax reform, Public goods, Real property, Reform strategy, Road maintenance tax, Subnational tax, Tax decentralization, Tax reform strategy, Value-added tax

Publication Details

Pages:

56
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2015/291
Stock No:

1MLIEA2015004
ISBN:

9781513580296
ISSN:

1934-7685

Notes

Also Available in French

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