Mali : Technical Assistance Report.

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...

Descripció completa

Dades bibliogràfiques
Autor corporatiu: International Monetary Fund. Fiscal Affairs Dept
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2015.
Col·lecció:IMF Staff Country Reports; Country Report ; No. 2015/291
Accés en línia:Full text available on IMF
Descripció
Sumari: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.
Descripció de l’ítem:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Descripció física:1 online resource (56 pages)
Format:Mode of access: Internet
ISSN:1934-7685
Accés:Electronic access restricted to authorized BRAC University faculty, staff and students