Mali : Technical Assistance Report - Local Taxation and Decentralization

Author/Editor:

International Monetary Fund. Fiscal Affairs Dept.

Publication Date:

October 22, 2015

Electronic Access:

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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.

Series:

Country Report No. 15/291

Subject:

Notes:

Also Available in French

English

Publication Date:

October 22, 2015

ISBN/ISSN:

9781513580296/1934-7685

Stock No:

1MLIEA2015004

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

56

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