Narrow Your Choices

Refine By Countries

Refine By Series

Refine By Language

Refine By Date

—

Refine By IMF Taxonomy

Refine By JEL Taxonomy

Refine by LOC Taxonomy

Refine By THEMA Taxonomy

  • Print
  • Save

Business and Economics > Corporate Taxation

You are looking at 1 - 5 of 5 items for :

  • Type: Journal Issue x
Clear All Modify Search
Cover IMF Staff Country Reports
Mali: Selected Issues
International Monetary Fund. African Dept.
Selected Issues
Keywords:
ISCR; CR; Mali; investment; tax; bank
Cover IMF Staff Country Reports
Mali: Selected Issues
International Monetary Fund. African Dept.
This Selected Issues paper analyzes the impact of security crisis in Mali. The 2012 crisis has significant economic, social, and humanitarian impact, especially in the northern regions. The increase in security spending weighs on the budget and reduces space for priority spending. Persistent insecurity hinders investment and growth. The crisis resulted in the interruption and/ or disruption of learning activities in the northern part of the country, dangerously compromising the efforts of the Government of Mali and its partners to achieve Education For All. The security crisis has also slowed progress toward reducing poverty and achieving the Millennium Development Goals.
Keywords:
ISCR; CR; Mali; investment; tax; bank; security spending; security crisis; government of Mali; poverty reduction strategy paper; tax capacity; investment expenditure; Public investment and public-private partnerships (PPP); Public investment spending; Credit; Corporate income tax; Sub-Saharan Africa; Africa; West Africa
Cover IMF Staff Country Reports
Mali: Technical Assistance Report-Mining Taxation: Modeling of Five Mining Operations
International Monetary Fund. Fiscal Affairs Dept.
This paper discusses Malian mining taxation. Mali’s industrial mining sector is predominantly gold mining, with six industrial mines currently active. Most of the mines are old, but some have substantial reserves; extensions are planned for the Syama, Morila, Kalama, Tabakoto-Segela, and Loulo-Gounkoto mines. The Fiscal Analysis for Resource Industries model was completed for five new projects with recent feasibility studies. The government revenue contributed by the five new projects is on the order of US$1.7 billion (constant dollars) over the next 10 years. The application of the 1999 or 2012 Mining Code increases the government’s share of income in comparison with the 1991 code.
Keywords:
ISCR; CR; government; Malian government; tax data; internal rate of return; term; mining Code; production forecast; information from the Ministry of Finance; gold production; tax information; ad valorem tax; area taxation; Mining sector; Corporate income tax; Average effective tax rate; Gold
Cover IMF Staff Country Reports
Mali: Rapport d'assistance technique — fiscalité minière : modélisation de cinq exploitations minières
International Monetary Fund. Fiscal Affairs Dept.
La plupart des mines sont anciennes mais leurs réserves en minerai demeure importantes pour certaines d’entre-elles. Ainsi des extensions sont envisagées pour les mines de Syama, Morila, Kalama, Tabakoto-Segela et Loulo-Gounkoto. Une mine, Robex, devrait entrer en production prochainement et une étude de faisabilité a été déposée pour la mine de Fekola. Les aménagements de la mine de Kodiéran, détenue par Wassoul’or, pourraient reprendre au cours de l’année 2015, suite au versement de plus de 7 milliards de FCFA aux différents créanciers. Ainsi, la tendance baissière de la production d’or au Mali pourrait s’inverser durablement dans les prochaines années si le prix du marché mondial demeurerait à son niveau actuel.
Keywords:
ISCR; CR; government; Malian government; tax data; internal rate of return; term
Cover IMF Working Papers
Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union
Mario Mansour
and
Mr. Gregoire Rota Graziosi
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
Keywords:
WP; excise tax; coordination framework; WAEMU state; tax competition; tax coordination; tax harmonization; competition model; tax cooperation; depreciation rule; government credibility; harmonization experience; tax coordination framework; term tax coordination; WAEMU member states; Corporate income tax; Value-added tax; Excises; West Africa