## Fiscal Adjustment in Sudan Size, Speed, and Composition

_IMF Working Papers, March 1, 2010_

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## Bibliographic details
- Authors: Kenji Moriyama, Abdul Naseer
- Published: March 1, 2010
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451982220.001

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### Objective and Approach
- 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.

### Key Findings
- 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:
  - VAT.
  - Personal income tax.
  - Tax administration.
- Complementary expenditure-side measures are needed in:
  - Petroleum pricing.
  - Anchoring fiscal policy in non-oil indicators.

### Policy Recommendations
- 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.

### Metadata and Classification
- 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

*IMF Working Paper — Fiscal Adjustment in Sudan Size, Speed, and Composition (Kenji Moriyama and Abdul Naseer), March 1, 2010.*

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/31/fiscal-adjustment-in-sudan-size-speed-and-composition-23749_