Mali: Technical Assistance Report - Local Taxation and Decentralization

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 renta...

Ausführliche Beschreibung

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Bibliographische Detailangaben
Körperschaft: International Monetary Fund. Fiscal Affairs Dept (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Washington, D.C International Monetary Fund 2015
Schriftenreihe:IMF Staff Country Reports: Country Report No. 15 / 291
Schlagworte:
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Volltext
Zusammenfassung: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
Beschreibung:Description based upon print version of record
Beschreibung:1 Online-Ressource (56 p)
ISBN:1513580299
9781513580296

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