{
  "title": "Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration",
  "publication": "IMF Staff Country Reports, December 6, 2013",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-continued-modernization-of-the-malian-tax-system-and-41096",
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  "summary": "This Technical Assistance Report focuses on continued modernization of the Malian tax system and administration. The crisis that has afflicted Mali since 2012 has had an adverse economic impact, reflected in a 25 percent decline in government resources and negative growth of -1.2 percent.",
  "publishDate": "2013-12-06",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Purpose: Focuses on continued modernization of the Malian tax system and administration.\n- Context: The report addresses policy and administrative measures to increase domestic resource mobilization and strengthen tax administration."
    },
    {
      "heading": "Economic impact of the crisis (since 2012)",
      "content": "- Government resources declined by 25 percent.\n- Economic growth recorded negative growth of -1.2 percent."
    },
    {
      "heading": "Fiscal response and outcomes",
      "content": "- Measures implemented:\n  - Reduced investment expenditure.\n  - Improved tax collection.\n  - Reduced subsidies.\n  - Increased taxes on petroleum products.\n- Fiscal outcome:\n  - These measures served to contain the budget deficit at 1.3 percent of GDP."
    },
    {
      "heading": "Policy commitments and objectives",
      "content": "- The government is committed to increasing tax receipts to reduce dependence on foreign aid.\n- Core focus areas (subjects covered):\n  - Corporate income tax\n  - Customs administration core functions\n  - Income and capital gains taxes\n  - Public financial management (PFM)\n  - Revenue administration\n  - Tax administration core functions\n  - Tax expenditures\n  - Taxes\n  - Value-added tax"
    },
    {
      "heading": "Keywords and geographic focus",
      "content": "- Keywords: Africa; Corporate income tax; CR; Customs administration core functions; Customs personnel database; data center; directorate General of Customs; expected return; Global; IMF Fiscal Affairs Department; import duty; Income and capital gains taxes; ISCR; management system; procedure; stamp tax; Sub-Saharan Africa; tax administration; tax arrears; tax exemption; tax expenditure; Tax expenditures; tax obligation; tax record; tax system administration; tax treatment; Value-added tax; VAT; VAT credit; VAT threshold; West Africa.\n\nMali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration, IMF Staff Country Reports, December 6, 2013.\n\n---\n\n Content in this bundle\n\n- Cr13355\n  - Cr13355 (PDF){rel=\"external\" type=\"application/pdf\"}\n- Cr13355f\n  - Cr13355f (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-continued-modernization-of-the-malian-tax-system-and-41096"
    }
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    "Published: December 6, 2013",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781475573701.002",
    "Purpose: Focuses on continued modernization of the Malian tax system and administration.",
    "Context: The report addresses policy and administrative measures to increase domestic resource mobilization and strengthen tax administration.",
    "Government resources declined by 25 percent.",
    "Economic growth recorded negative growth of -1.2 percent.",
    "Measures implemented:",
    "Fiscal outcome:",
    "The government is committed to increasing tax receipts to reduce dependence on foreign aid.",
    "Core focus areas (subjects covered):",
    "Keywords: Africa; Corporate income tax; CR; Customs administration core functions; Customs personnel database; data center; directorate General of Customs; expected return; Global; IMF Fiscal Affairs Department; import duty; Income and capital gains taxes; ISCR; management system; procedure; stamp tax; Sub-Saharan Africa; tax administration; tax arrears; tax exemption; tax expenditure; Tax expenditures; tax obligation; tax record; tax system administration; tax treatment; Value-added tax; VAT; VAT credit; VAT threshold; West Africa.",
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