Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration

IMF Staff Country Reports, December 6, 2013

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Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration

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Bibliographic details

• Published: December 6, 2013
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9781475573701.002

Overview

• Purpose: Focuses on continued modernization of the Malian tax system and administration.
• Context: The report addresses policy and administrative measures to increase domestic resource mobilization and strengthen tax administration.

Economic impact of the crisis (since 2012)

• Government resources declined by 25 percent.
• Economic growth recorded negative growth of -1.2 percent.

Fiscal response and outcomes

• Measures implemented:
  • Reduced investment expenditure.
  • Improved tax collection.
  • Reduced subsidies.
  • Increased taxes on petroleum products.
• Fiscal outcome:
  • These measures served to contain the budget deficit at 1.3 percent of GDP.

Policy commitments and objectives

• The government is committed to increasing tax receipts to reduce dependence on foreign aid.
• Core focus areas (subjects covered):
  • Corporate income tax
  • Customs administration core functions
  • Income and capital gains taxes
  • Public financial management (PFM)
  • Revenue administration
  • Tax administration core functions
  • Tax expenditures
  • Taxes
  • Value-added tax

Keywords and geographic focus

• Keywords: Africa; Corporate income tax; CR; Customs administration core functions; Customs personnel database; data center; directorate General of Customs; expected return; Global; IMF Fiscal Affairs Department; import duty; Income and capital gains taxes; ISCR; management system; procedure; stamp tax; Sub-Saharan Africa; tax administration; tax arrears; tax exemption; tax expenditure; Tax expenditures; tax obligation; tax record; tax system administration; tax treatment; Value-added tax; VAT; VAT credit; VAT threshold; West Africa.

Mali: Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration, IMF Staff Country Reports, December 6, 2013.

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• Cr13355
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• Cr13355f
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