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Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment

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  • International Monetary Fund

Abstract

This paper presents a diagnostic assessment of the tax policy of Mali. The diagnostic assessment looks at the country’s main taxes and levies; it is supplemented by a second report on the mining and petroleum sector. Tax revenues represented 15.37 percent of GDP in 2013, up slightly from the 2012 level (14.87 percent). The revenue structure has scarcely changed since the last general assessment mission conducted in 2011, and the analysis performed then remains relevant now. Mali’s corporate income tax and tax on industrial and commercial profits (IS-BIC) are in compliance with the West African Economic and Monetary Union harmonization directives. The IS-BIC rate is 30 percent.

Suggested Citation

  • International Monetary Fund, 2016. "Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment," IMF Staff Country Reports 2016/083, International Monetary Fund.
    • Handle: RePEc:imf:imfscr:2016/083
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    1. repec:wbk:wbpubs:4389 is not listed on IDEAS
    2. Mario Mansour & Grégoire Rota-Graziosi, 2012. "Coordination fiscale dans l'Union Économique et Monétaire Ouest Africaine. Tax Coordination in the West African Economic and Monetary Union," Revue d’économie du développement, De Boeck Université, vol. 20(3), pages 9-34.
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