Mali: Technical Assistance Report - Local Taxation and Decentralization

Volume/Issue: Volume 2015 Issue 291
Publication date: October 2015
ISBN: 9781513580296
$18.00
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Topics covered in this book

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Public Finance , Taxation - General , ISCR , CR , real property , exit tax , reform strategy , la carte , locales sur les activités extractive , tax decentralization , tax reform strategy , road maintenance tax , public goods , property tax reform , Property tax , Subnational tax , Value-added tax , Income and capital gains taxes , Africa

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.