IMF Staff Country Reports

Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment

Publication Date:

March 17, 2016

Electronic Access:

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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. 2016/083

Subject:

Consumption taxes Income and capital gains taxes Public financial management (PFM) Revenue administration Tax expenditures Taxes Value-added tax

Notes:

Also Available in French