Mali: Technical Assistance Report - Local Taxation and Decentralization
Electronic Access:
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Summary:
This Technical Assistance Report surveys the resources of the subnational jurisdictions and proposes a tax reform strategy for Mali. In Mali, the system of local taxes generates insufficient revenue and relies on obsolete taxes, which are particularly difficult to collect. It proposes that the rental value be replaced by a value per hectare indexed on various factors such as access to property or public services; geographic location; and average and georeferenced consumption of electricity, water, cell phone minutes. A real property tax system will also require the elimination of key exemptions under the current real property tax.
Series:
Country Report No. 2015/291
Subject:
Income and capital gains taxes Property tax Revenue administration Subnational tax Taxes Value-added tax
Notes:
English
Publication Date:
October 22, 2015
ISBN/ISSN:
9781513580296/1934-7685
Stock No:
1MLIEA2015004
Pages:
56
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