IMF Staff Country Reports

Mali: Technical Assistance Report - Local Taxation and Decentralization

October 22, 2015

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Mali: Technical Assistance Report - Local Taxation and Decentralization, (USA: International Monetary Fund, 2015) accessed December 14, 2024

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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:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2015/291

  • Stock No:

    1MLIEA2015004

  • ISBN:

    9781513580296

  • ISSN:

    1934-7685

Notes