## Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment

_IMF Staff Country Reports, March 17, 2016_

## Source details

**Canonical URL:** [Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment](https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-tax-policy-diagnostic-assessment-43796)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-tax-policy-diagnostic-assessment-43796/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-tax-policy-diagnostic-assessment-43796/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-tax-policy-diagnostic-assessment-43796/bundle-manifest.json)

## Bibliographic details
- Published: March 17, 2016
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781513596822.002

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### 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

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## Content in this bundle

- [Cr1683 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2016/_cr1683.pdf){rel="external" type="application/pdf"}
- [Cr1683f (PDF)](/-/media/websites/imf/imported-publications/external/french/pubs/ft/scr/2016/_cr1683f.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-tax-policy-diagnostic-assessment-43796_