Mali : Technical Assistance Report-Tax Policy-Diagnostic Assessment

With a ratio of tax revenue to GDP of 15.4 percent in 2013, Mali should improve its tax system in order to finance its economic and social development and reach the WAEMU tax transition target of 17 percent. This increase is also a benchmark agreed by the authorities under the program supported by the IMF Extended Credit Facility. The diagnostic assessment discussed in this report looked at the country's main taxes and levies; it is supplemented by a second report on the mining and petroleum sector. This assessment is also aimed at identifying the topics for the successive missions included in the TPA-TTF (Tax Policy and Administration Topical Trust Fund) technical assistance program.