## Mali: Technical Assistance Report-Mining and Petroleum Taxation (Diagnostic Assessment)

_IMF Staff Country Reports, December 18, 2015_

## Source details

**Canonical URL:** [Mali: Technical Assistance Report-Mining and Petroleum Taxation (Diagnostic Assessment)](https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-mining-and-petroleum-taxation-diagnostic-assessment-43475)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-mining-and-petroleum-taxation-diagnostic-assessment-43475/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-mining-and-petroleum-taxation-diagnostic-assessment-43475/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-mining-and-petroleum-taxation-diagnostic-assessment-43475/bundle-manifest.json)

## Bibliographic details
- Published: December 18, 2015
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513554198.002

---

### Scope and purpose
- Technical Assistance Report assessing Mali’s mining and petroleum taxation.
- Date: December 18, 2015.
- Format: IMF Staff Country Reports, Country Report No. 2015/348, Issue 348.

### Key findings
- Transparency of the mining and petroleum sector in Mali could be improved through the online publication of agreements signed with operating companies and their feasibility studies.
- Governance in the natural resources sector would benefit from the establishment of a standardized framework for the economic analysis of mining and petroleum project feasibility studies.
- The ring-fencing principle is recommended to be established in a revised Mining Code and in the draft Petroleum Code.

### Policy recommendations
- Publish agreements signed with operating companies online to improve transparency.
- Publish feasibility studies online to enhance sector transparency and public accountability.
- Develop and implement a standardized framework for economic analysis of project feasibility studies to improve governance.
- Introduce the ring-fencing principle in the revised Mining Code and in the draft Petroleum Code to strengthen fiscal and regulatory management of resource projects.

### Subject coverage and keywords
- Subjects: Commodities, Economic sectors, Mining sector, Oil, Oil, gas and mining taxes, Production sharing, Tax incentives, Tax law, Tax policy, Taxes.
- Keywords: Africa, cash flow, company, country, CR, customs duty, gas and mining taxes, government, internal rate of return, ISCR, Mining sector, net profit, Oil, Production sharing, progressive tax, tax, Tax law.

---

## Content in this bundle

- **Cr15348**
  - [Cr15348 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2015/_cr15348.pdf){rel="external" type="application/pdf"}
- **Cr15348f**
  - [Cr15348f (PDF)](/-/media/websites/imf/imported-publications/external/french/pubs/ft/scr/2015/_cr15348f.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-mining-and-petroleum-taxation-diagnostic-assessment-43475_