Islamic Republic of Mauritania: Selected Issues

IMF Staff Country Reports, December 20, 2024

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Islamic Republic of Mauritania: Selected Issues

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Bibliographic details

• Published: December 20, 2024
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9798229000796.002

Summary and analytical findings

• The paper examines domestic revenue mobilization in Mauritania and proposes strategies to enhance tax revenue collection to address fiscal sustainability challenges and finance critical investment projects.
• Despite recent progress, Mauritania’s tax-to-GDP ratio remains below that of its peers, constrained by a complex legal framework, numerous derogatory tax regimes, and inefficiencies in revenue administration.
• The analysis indicates that Mauritania could increase tax revenues by up to 3.4% of GDP in the medium term, thus reducing its tax gap by one-third.

Key policy recommendations

• Reduce VAT exemptions.
• Replace corporate tax exemptions with cost-based incentives.
• Reform the personal income tax system.
• Broaden the consumption tax base.
• Simplify tax procedures.
• Manage tax arrears more effectively.
• Strengthen tax compliance.

Subject focus and keywords

• Subjects: Consumption taxes, Corporate income tax, Revenue administration, Tax administration core functions, Taxes, Value-added tax.
• Keywords: Consumption taxes, Corporate income tax, Global, rates in Mauritania, revenue component, Tax administration core functions, tax Effort in Mauritania, tax Potential, Value-added tax, VAT revenue.

Publication metadata (from source)

• Pages: 16
• Volume: 2024
• Issue: 369
• Series: Country Report No. 2024/369
• DOI: https://doi.org/10.5089/9798229000796.002
• Stock No: 1MRTEA2024005
• ISBN: 9798229000796
• ISSN: 1934-7685
• Publication date shown on landing page: December 20, 2024

Source: IMF Staff Country Reports — Islamic Republic of Mauritania: Selected Issues

Content in this bundle

• Islamic Republic of Mauritania: Selected Issues; IMF Country Report No. 24/269; December 4, 2024
  • Islamic Republic of Mauritania: Selected Issues; IMF Country Report No. 24/269; December 4, 2024 (Markdown version)
  • Islamic Republic of Mauritania: Selected Issues; IMF Country Report No. 24/269; December 4, 2024 (PDF)