{
  "title": "Mali: Technical Assistance Report - Local Taxation and Decentralization",
  "publication": "IMF Staff Country Reports, October 22, 2015",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-local-taxation-and-decentralization-43353",
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  "summary": "This Technical Assistance Report surveys the resources of the subnational jurisdictions and proposes a tax reform strategy for Mali. In Mali, the system of local taxes generates insufficient revenue and relies on obsolete taxes, which are particularly difficult to collect.",
  "publishDate": "2015-10-22",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Executive summary and main findings",
      "content": "- The system of local taxes in Mali generates insufficient revenue and relies on obsolete taxes that are particularly difficult to collect.\n- The report surveys the resources of the subnational jurisdictions and proposes a tax reform strategy for Mali.\n- A real property tax system will require the elimination of key exemptions under the current real property tax."
    },
    {
      "heading": "Proposed tax reforms and technical recommendations",
      "content": "- Replace the rental value by a value per hectare indexed on:\n  - access to property or public services;\n  - geographic location;\n  - average and georeferenced consumption of electricity, water, cell phone minutes.\n- Implement a real property tax system accompanied by the removal of key exemptions that exist under the current real property tax framework."
    },
    {
      "heading": "Implementation and administrative implications",
      "content": "- 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.\n- 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.\n\n---\n\n Content in this bundle\n\n- Cr15291\n  - Cr15291 (PDF){rel=\"external\" type=\"application/pdf\"}\n- Cr15291f\n  - Cr15291f (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-local-taxation-and-decentralization-43353"
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    "Published: October 22, 2015",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781513580296.002",
    "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.",
    "Replace the rental value by a value per hectare indexed on:",
    "Implement a real property tax system accompanied by the removal of key exemptions that exist under the current real property tax framework.",
    "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.",
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