Mali : Technical Assistance Report-Tax Policy-Diagnostic Assessment

Author/Editor:

International Monetary Fund. Fiscal Affairs Dept.

Publication Date:

March 17, 2016

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Summary:

This paper presents a diagnostic assessment of the tax policy of Mali. The diagnostic assessment looks at the country’s main taxes and levies; it is supplemented by a second report on the mining and petroleum sector. Tax revenues represented 15.37 percent of GDP in 2013, up slightly from the 2012 level (14.87 percent). The revenue structure has scarcely changed since the last general assessment mission conducted in 2011, and the analysis performed then remains relevant now. Mali’s corporate income tax and tax on industrial and commercial profits (IS-BIC) are in compliance with the West African Economic and Monetary Union harmonization directives. The IS-BIC rate is 30 percent.

Series:

Country Report No. 16/83

Subject:

Notes:

Also Available in French

English

Publication Date:

March 17, 2016

ISBN/ISSN:

9781513596822/1934-7685

Stock No:

1MLIEA2016001

Format:

Paper

Pages:

54

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