## Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration

_IMF Staff Country Reports, December 6, 2013_

## Source details

**Canonical URL:** [Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration](https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-continued-modernization-of-the-malian-tax-system-and-41096)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-continued-modernization-of-the-malian-tax-system-and-41096/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-continued-modernization-of-the-malian-tax-system-and-41096/index.json)
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## Bibliographic details
- Published: December 6, 2013
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781475573701.002

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### Overview
- 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.

### Economic impact of the crisis (since 2012)
- Government resources declined by 25 percent.
- Economic growth recorded negative growth of -1.2 percent.

### Fiscal response and outcomes
- Measures implemented:
  - Reduced investment expenditure.
  - Improved tax collection.
  - Reduced subsidies.
  - Increased taxes on petroleum products.
- Fiscal outcome:
  - These measures served to contain the budget deficit at 1.3 percent of GDP.

### Policy commitments and objectives
- The government is committed to increasing tax receipts to reduce dependence on foreign aid.
- Core focus areas (subjects covered):
  - Corporate income tax
  - Customs administration core functions
  - Income and capital gains taxes
  - Public financial management (PFM)
  - Revenue administration
  - Tax administration core functions
  - Tax expenditures
  - Taxes
  - Value-added tax

### Keywords and geographic focus
- 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.

*Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration, IMF Staff Country Reports, December 6, 2013.*

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## Content in this bundle

- **Cr13355**
  - [Cr13355 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2013/_cr13355.pdf){rel="external" type="application/pdf"}
- **Cr13355f**
  - [Cr13355f (PDF)](/-/media/websites/imf/imported-publications/external/french/pubs/ft/scr/2013/_cr13355f.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-continued-modernization-of-the-malian-tax-system-and-41096_