{
  "title": "Fiscal Adjustment in Sudan Size, Speed, and Composition",
  "publication": "IMF Working Papers, March 1, 2010",
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  "summary": "The paper aims to identify the optimal size, speed and composition of the medium-term fiscal adjustment in the context of Sudan's limited oil reserves.",
  "sections": [
    {
      "heading": "Objective and Approach",
      "content": "- Aim: identify the optimal size, speed and composition of the medium-term fiscal adjustment in the context of Sudan's limited oil reserves.\n- Analytical framework: permanently sustainable non-oil primary balance approach."
    },
    {
      "heading": "Key Findings",
      "content": "- The permanently sustainable non-oil primary balance approach suggests the need for significant fiscal adjustment over the medium term.\n- Fiscal adjustment will require a widening of the tax base.\n- Cross-country comparisons highlight the following areas as key reform priorities:\n  - VAT.\n  - Personal income tax.\n  - Tax administration.\n- Complementary expenditure-side measures are needed in:\n  - Petroleum pricing.\n  - Anchoring fiscal policy in non-oil indicators."
    },
    {
      "heading": "Policy Recommendations",
      "content": "- Pursue significant medium-term fiscal adjustment guided by non-oil primary balance metrics.\n- Widen the tax base through reforms focused on VAT and personal income tax.\n- Strengthen tax administration to improve revenue mobilization.\n- Implement expenditure-side reforms including petroleum pricing adjustments.\n- Anchor fiscal policy to non-oil indicators to ensure sustainability given limited oil reserves."
    },
    {
      "heading": "Metadata and Classification",
      "content": "- Authors: Kenji Moriyama, Abdul Naseer\n- Publication date: March 1, 2010\n- Series: Working Paper No. 2010/079\n- Volume: 2010\n- Issue: 079\n- Pages: 43\n- DOI: https://doi.org/10.5089/9781451982220.001\n- Stock No: WPIEA2010079\n- ISBN: 9781451982220\n- ISSN: 1018-5941\n- Subject: Expenditure, Fiscal consolidation, Oil prices, Oil, gas and mining taxes, Public debt\n- Keywords: fiscal policy, government expenditure, income tax, interest rate, WP\n\nIMF Working Paper — Fiscal Adjustment in Sudan Size, Speed, and Composition (Kenji Moriyama and Abdul Naseer), March 1, 2010.\n\n---\n\n Content in this bundle\n\n- wp1079\n  - wp1079 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - wp1079 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/31/fiscal-adjustment-in-sudan-size-speed-and-composition-23749"
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    "Authors: Kenji Moriyama, Abdul Naseer",
    "Published: March 1, 2010",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451982220.001",
    "Aim: identify the optimal size, speed and composition of the medium-term fiscal adjustment in the context of Sudan's limited oil reserves.",
    "Analytical framework: permanently sustainable non-oil primary balance approach.",
    "The permanently sustainable non-oil primary balance approach suggests the need for significant fiscal adjustment over the medium term.",
    "Fiscal adjustment will require a widening of the tax base.",
    "Cross-country comparisons highlight the following areas as key reform priorities:",
    "Complementary expenditure-side measures are needed in:",
    "Pursue significant medium-term fiscal adjustment guided by non-oil primary balance metrics.",
    "Widen the tax base through reforms focused on VAT and personal income tax.",
    "Strengthen tax administration to improve revenue mobilization.",
    "Implement expenditure-side reforms including petroleum pricing adjustments.",
    "Anchor fiscal policy to non-oil indicators to ensure sustainability given limited oil reserves.",
    "Authors: Kenji Moriyama, Abdul Naseer",
    "Publication date: March 1, 2010",
    "Series: Working Paper No. 2010/079",
    "Volume: 2010",
    "Issue: 079",
    "Pages: 43",
    "DOI: https://doi.org/10.5089/9781451982220.001",
    "Stock No: WPIEA2010079",
    "ISBN: 9781451982220",
    "ISSN: 1018-5941",
    "Subject: Expenditure, Fiscal consolidation, Oil prices, Oil, gas and mining taxes, Public debt",
    "Keywords: fiscal policy, government expenditure, income tax, interest rate, WP",
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