{
  "title": "Islamic Republic of Mauritania: Selected Issues",
  "publication": "IMF Staff Country Reports, December 20, 2024",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2025/01/17/islamic-republic-of-mauritania-selected-issues-561063",
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  "summary": "The paper examines domestic revenue mobilization in Mauritania and proposes strategies to enhance tax revenue collection to address fiscal sustainability challenges and finance critical investment projects.",
  "sections": [
    {
      "heading": "Summary and analytical findings",
      "content": "- The paper examines domestic revenue mobilization in Mauritania and proposes strategies to enhance tax revenue collection to address fiscal sustainability challenges and finance critical investment projects.\n- Despite recent progress, Mauritania’s tax-to-GDP ratio remains below that of its peers, constrained by a complex legal framework, numerous derogatory tax regimes, and inefficiencies in revenue administration.\n- The analysis indicates that Mauritania could increase tax revenues by up to 3.4% of GDP in the medium term, thus reducing its tax gap by one-third."
    },
    {
      "heading": "Key policy recommendations",
      "content": "- Reduce VAT exemptions.\n- Replace corporate tax exemptions with cost-based incentives.\n- Reform the personal income tax system.\n- Broaden the consumption tax base.\n- Simplify tax procedures.\n- Manage tax arrears more effectively.\n- Strengthen tax compliance."
    },
    {
      "heading": "Subject focus and keywords",
      "content": "- Subjects: Consumption taxes, Corporate income tax, Revenue administration, Tax administration core functions, Taxes, Value-added tax.\n- Keywords: Consumption taxes, Corporate income tax, Global, rates in Mauritania, revenue component, Tax administration core functions, tax Effort in Mauritania, tax Potential, Value-added tax, VAT revenue."
    },
    {
      "heading": "Publication metadata (from source)",
      "content": "- Pages: 16\n- Volume: 2024\n- Issue: 369\n- Series: Country Report No. 2024/369\n- DOI: https://doi.org/10.5089/9798229000796.002\n- Stock No: 1MRTEA2024005\n- ISBN: 9798229000796\n- ISSN: 1934-7685\n- Publication date shown on landing page: December 20, 2024\n\nSource: IMF Staff Country Reports — Islamic Republic of Mauritania: Selected Issues\n\n---\n\n Content in this bundle\n\n- Islamic Republic of Mauritania: Selected Issues; IMF Country Report No. 24/269; December 4, 2024\n  - Islamic Republic of Mauritania: Selected Issues; IMF Country Report No. 24/269; December 4, 2024 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Islamic Republic of Mauritania: Selected Issues; IMF Country Report No. 24/269; December 4, 2024 (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: December 20, 2024",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9798229000796.002",
    "The paper examines domestic revenue mobilization in Mauritania and proposes strategies to enhance tax revenue collection to address fiscal sustainability challenges and finance critical investment projects.",
    "Despite recent progress, Mauritania’s tax-to-GDP ratio remains below that of its peers, constrained by a complex legal framework, numerous derogatory tax regimes, and inefficiencies in revenue administration.",
    "The analysis indicates that Mauritania could increase tax revenues by up to 3.4% of GDP in the medium term, thus reducing its tax gap by one-third.",
    "Reduce VAT exemptions.",
    "Replace corporate tax exemptions with cost-based incentives.",
    "Reform the personal income tax system.",
    "Broaden the consumption tax base.",
    "Simplify tax procedures.",
    "Manage tax arrears more effectively.",
    "Strengthen tax compliance.",
    "Subjects: Consumption taxes, Corporate income tax, Revenue administration, Tax administration core functions, Taxes, Value-added tax.",
    "Keywords: Consumption taxes, Corporate income tax, Global, rates in Mauritania, revenue component, Tax administration core functions, tax Effort in Mauritania, tax Potential, Value-added tax, VAT revenue.",
    "Pages: 16",
    "Volume: 2024",
    "Issue: 369",
    "Series: Country Report No. 2024/369",
    "DOI: https://doi.org/10.5089/9798229000796.002",
    "Stock No: 1MRTEA2024005",
    "ISBN: 9798229000796",
    "ISSN: 1934-7685",
    "Publication date shown on landing page: December 20, 2024",
    "**Islamic Republic of Mauritania: Selected Issues; IMF Country Report No. 24/269; December 4, 2024**"
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