Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment
IMF Staff Country Reports, March 17, 2016
Source details
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- Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment
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Bibliographic details
- Published: March 17, 2016
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513596822.002
Overview
- The paper presents a diagnostic assessment of the tax policy of Mali.
- The diagnostic assessment examines the country’s main taxes and levies.
- The diagnostic assessment is supplemented by a second report on the mining and petroleum sector.
Key findings and analysis
- Tax revenues represented 15.37 percent of GDP in 2013, up slightly from the 2012 level (14.87 percent).
- The revenue structure has scarcely changed since the last general assessment mission conducted in 2011, and the analysis performed then remains relevant now.
- Mali’s corporate income tax and tax on industrial and commercial profits (IS-BIC) are in compliance with the West African Economic and Monetary Union harmonization directives.
- The IS-BIC rate is 30 percent.
Subject coverage (as listed)
- Consumption taxes
- Income and capital gains taxes
- Public financial management (PFM)
- Revenue administration
- Tax expenditures
- Taxes
- Value-added tax
Keywords (as listed)
- analyzing tax expenditure
- authorities' radar
- benchmark tax
- beneficiary enterprise
- Consumption taxes
- cost of funds
- CR
- enterprise
- flat rate
- government
- Income and capital gains taxes
- ISCR
- regime D
- Sub-Saharan Africa
- tax
- tax authorities' radar
- tax expenditure
- tax expenditure analysis process
- Tax expenditures
- tax revenue
- Value-added tax
- wage
- wage tax reform