High-Level Summary Technical Assistance Reports

High-Level Summary Technical Assistance Report: Mauritania: Tax Policy Diagnostic

By Grégoire Rota-Graziosi, Thomas Benninger, Jean-François Brun, Emilie Caldeira, Fayçal Sawadogo

July 25, 2024

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Format: Chicago

Grégoire Rota-Graziosi, Thomas Benninger, Jean-François Brun, Emilie Caldeira, and Fayçal Sawadogo. "High-Level Summary Technical Assistance Report: Mauritania: Tax Policy Diagnostic", High-Level Summary Technical Assistance Reports 2024, 026 (2024), accessed November 23, 2024, https://doi.org/10.5089/9798400285462.029

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Summary

The IMF’s Fiscal Affairs Department has been working with Mauritania on capacity building in tax policy. Mauritania has recently created a tax policy unit and adopted a new General Tax Code in 2019 with a corporate income tax and a semi-dual approach to personal income taxation. However, there is significant scope to enhance the efficiency and effectiveness of income taxes, including due to the proliferation of wasteful tax exemptions. The fast urbanization also calls for a review of recurrent property taxation. The formalization of property rights requires a temporary suspension of the excessive registration fees. Consumption taxation can also be improved by broadening the tax base, for example, by abolishing regressive value-added tax exemptions or by imposing excise taxes on imported used vehicles. Finally, several recommendations aim to support the reform of the Mining Code, such as introducing some progressivity, prohibiting the negotiation of any tax parameters, and strengthening the principle of ring-fencing.

Subject: Corporate income tax, Income and capital gains taxes, Revenue administration, Taxes

Keywords: CIT, Consumption taxation, Corporate income tax, Direct taxation, Global, IMF's Fiscal Affairs Department, Income and capital gains taxes, Indirect taxation, Mining tax regime, Mining taxation, Property tax, Regressive value-added tax exemption, Tax credits, Tax policy diagnostic, VAT

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