Mali: Technical Assistance Report - Local Taxation and Decentralization
IMF Staff Country Reports, October 22, 2015
Source details
- Canonical URL
- Mali: Technical Assistance Report - Local Taxation and Decentralization
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Bibliographic details
- Published: October 22, 2015
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513580296.002
Executive summary and main findings
- The system of local taxes in Mali generates insufficient revenue and relies on obsolete taxes that are particularly difficult to collect.
- The report surveys the resources of the subnational jurisdictions and proposes a tax reform strategy for Mali.
- A real property tax system will require the elimination of key exemptions under the current real property tax.
Proposed tax reforms and technical recommendations
- Replace the rental value by a value per hectare indexed on:
- access to property or public services;
- geographic location;
- average and georeferenced consumption of electricity, water, cell phone minutes.
- Implement a real property tax system accompanied by the removal of key exemptions that exist under the current real property tax framework.
Implementation and administrative implications
- Reforming local taxation will require changes in tax bases (moving from rental value to value per hectare) and associated valuation methodologies that incorporate georeferenced consumption and access indicators.
- Revenue gains from the proposed reforms depend on eliminating exemptions and improving the collectability of local taxes currently described as obsolete and hard to collect.
Content in this bundle
- Cr15291
- Cr15291f