{
  "title": "Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment",
  "publication": "IMF Staff Country Reports, March 17, 2016",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-tax-policy-diagnostic-assessment-43796",
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  "summary": "This paper presents a diagnostic assessment of the tax policy of Mali. The diagnostic assessment looks at the country’s main taxes and levies; it is supplemented by a second report on the mining and petroleum sector. Tax revenues represented 15.",
  "publishDate": "2016-03-17",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Overview",
      "content": "- The paper presents a diagnostic assessment of the tax policy of Mali.\n- The diagnostic assessment examines the country’s main taxes and levies.\n- The diagnostic assessment is supplemented by a second report on the mining and petroleum sector."
    },
    {
      "heading": "Key findings and analysis",
      "content": "- Tax revenues represented 15.37 percent of GDP in 2013, up slightly from the 2012 level (14.87 percent).\n- The revenue structure has scarcely changed since the last general assessment mission conducted in 2011, and the analysis performed then remains relevant now.\n- 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.\n- The IS-BIC rate is 30 percent."
    },
    {
      "heading": "Subject coverage (as listed)",
      "content": "- Consumption taxes\n- Income and capital gains taxes\n- Public financial management (PFM)\n- Revenue administration\n- Tax expenditures\n- Taxes\n- Value-added tax"
    },
    {
      "heading": "Keywords (as listed)",
      "content": "- analyzing tax expenditure\n- authorities' radar\n- benchmark tax\n- beneficiary enterprise\n- Consumption taxes\n- cost of funds\n- CR\n- enterprise\n- flat rate\n- government\n- Income and capital gains taxes\n- ISCR\n- regime D\n- Sub-Saharan Africa\n- tax\n- tax authorities' radar\n- tax expenditure\n- tax expenditure analysis process\n- Tax expenditures\n- tax revenue\n- Value-added tax\n- wage\n- wage tax reform\n\n---\n\n Content in this bundle\n\n- Cr1683 (PDF){rel=\"external\" type=\"application/pdf\"}\n- Cr1683f (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-tax-policy-diagnostic-assessment-43796"
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    "Published: March 17, 2016",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781513596822.002",
    "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.",
    "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.",
    "Consumption taxes",
    "Income and capital gains taxes",
    "Public financial management (PFM)",
    "Revenue administration",
    "Tax expenditures",
    "Taxes",
    "Value-added tax",
    "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",
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