## 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](https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-local-taxation-and-decentralization-43353)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-local-taxation-and-decentralization-43353/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-local-taxation-and-decentralization-43353/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-local-taxation-and-decentralization-43353/bundle-manifest.json)

## Bibliographic details
- Published: October 22, 2015
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513580296.002

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### 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.

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## Content in this bundle

- **Cr15291**
  - [Cr15291 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2015/_cr15291.pdf){rel="external" type="application/pdf"}
- **Cr15291f**
  - [Cr15291f (PDF)](/-/media/websites/imf/imported-publications/external/french/pubs/ft/scr/2015/_cr15291f.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-local-taxation-and-decentralization-43353_