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Middle East and Central Asia > Mauritania, Islamic Republic of

You are looking at 1 - 7 of 7 items for :

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  • High-Level Summary Technical Assistance Reports x
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Cover High-Level Summary Technical Assistance Reports
Islamic Republic of Mauritania: Customs diagnostic and needs assessment mission
Robert Kokoli
,
Mourad Arfaoui
, and
Genc Celi
The Ministry of Finance has developed the Public Finance Reform Master Plan 2021-2025 (SD-RFP 2021-2025), which aims to set strategic orientations for reforms and operational guidelines for their implementation over a five-year period. The masterplan includes objectives for the General Directorate of Customs (GDC) reform, focusing on revising customs law, enhancing revenue collection, and combating fraud.
Keywords:
Customs function; Customs automation; Customs procedures; Strategic management; Enforcement; Customs diagnostic; Needs assessment mission; customs law; post-clearance audit; Trade liberalization; Trade agreements; Post-clearance customs audit
Cover High-Level Summary Technical Assistance Reports
Islamic Republic of Mauritania: Technical Assistance Project on Public Debt Projections: Scoping Mission Report
Marie Pierre Aquino Coste
,
Naomitsu Yashiro
, and
Oumar Dissou
This document outlines the initiation and early stages of a Technical Assistance project designed to enhance the capacity of Mauritania's National Committee on Public Debt (CNDP) in the areas of public debt projection and analysis. Following a request from Mauritanian authorities, IMF ICD staff engaged in comprehensive virtual discussions with the CNDP's Technical Committee in September 2023. A subsequent mission to Nouakchott in January 2024 evaluated the existing capacity and resources at the CNDP for public debt projection and debt sustainability analysis. The IMF team proposed adopting the IMF’s Public Debt Dynamics Tool (DDT), customized for Mauritania's specific economic conditions. This recommendation aims to assist the CNDP in generating reliable medium-term debt projections and analyzing risk scenarios. These scenarios include the impact of natural disasters and explore fiscal adjustment strategies via the non-extractive primary balance to achieve targeted debt levels.
Keywords:
Public debt; debt management; technical assistance; IMF; dynamics tool; IMF ICD staff; IMF team; debt projection; debt dynamics analysis; Debt sustainability analysis; Government debt management; Macroeconomic and fiscal forecasts
Cover High-Level Summary Technical Assistance Reports
République Islamique de Mauritanie: Projet d'Assistance Technique sur les Projections de la Dette Publique : Rapport de la Mission de Diagnostic
Marie Pierre Aquino Coste
,
Naomitsu Yashiro
, and
Oumar Dissou
Ce document décrit l'initiation et les premières étapes d'un projet d'Assistance Technique conçu pour renforcer les capacités du Comité National sur la Dette Publique (CNDP) de la Mauritanie dans les domaines de la projection et de l'analyse de la dette publique. À la suite d’une demande des autorités mauritaniennes, le personnel de l'ICD du FMI a initié des discussions virtuelles approfondies avec le Comité Technique du CNDP en septembre 2023. Une mission ultérieure à Nouakchott en janvier 2024 a évalué les compétences techniques actuelles et des ressources du CNDP pour la projection de la dette publique et l'analyse de la viabilité de la dette. L'équipe du FMI a proposé l'adoption de l'Outil de Dynamique de la Dette Publique (DDT) par le FMI, personnalisé pour les conditions économiques spécifiques de la Mauritanie. Cette recommandation vise à aider le CNDP à générer des projections de dette à moyen terme fiables et à analyser des scénarios de risque. Ces scénarios incluent l'impact des catastrophes naturelles et explorent des stratégies d'ajustement fiscal via le solde primaire non extractif pour atteindre les niveaux de dette ciblés.
Keywords:
Public debt; debt management; technical assistance; IMF
Cover High-Level Summary Technical Assistance Reports
High-Level Summary Technical Assistance Report: Mauritania: Tax Policy Diagnostic
Grégoire Rota-Graziosi
,
Thomas Benninger
,
Jean-François Brun
,
Emilie Caldeira
, and
Fayçal Sawadogo
The IMF’s Fiscal Affairs Department has been working with Mauritania on capacity building in tax policy. Mauritania has recently created a tax policy unit and adopted a new General Tax Code in 2019 with a corporate income tax and a semi-dual approach to personal income taxation. However, there is significant scope to enhance the efficiency and effectiveness of income taxes, including due to the proliferation of wasteful tax exemptions. The fast urbanization also calls for a review of recurrent property taxation. The formalization of property rights requires a temporary suspension of the excessive registration fees. Consumption taxation can also be improved by broadening the tax base, for example, by abolishing regressive value-added tax exemptions or by imposing excise taxes on imported used vehicles. Finally, several recommendations aim to support the reform of the Mining Code, such as introducing some progressivity, prohibiting the negotiation of any tax parameters, and strengthening the principle of ring-fencing.
Keywords:
direct taxation; indirect taxation; CIT; VAT; property tax; mining taxation; tax credits; tax policy diagnostic; consumption taxation; IMF's Fiscal Affairs Department; regressive value-added tax exemption; mining tax regime; Income and capital gains taxes; Corporate income tax; Global
Cover High-Level Summary Technical Assistance Reports
République Islamique de Mauritanie: Diagnostic des politiques d’atténuation du changement climatique
Diego Mesa Puyo
,
Zhiyong An
,
Thomas Benninger
, and
Nate Vernon
La Mauritanie a sollicité auprès du Département des finances publiques un renforcement de ses capacités en matière de taxation du carbone, de tarification des combustibles fossiles et d’aspects fiscaux du développement de l’hydrogène. Ceci est une synthèse générale de l’assistance technique et des recommandations fournies aux autorités. Le rapport évalue les possibilités d’introduire progressivement une taxe carbone afin d’amener le pays à respecter sa contribution déterminée au niveau national pour 2030 et son engagement de ne pas produire de gaz à effet de serre d’ici à 2050, avec un appui ciblé pour les ménages vulnérables. Il examine ensuite l’approche adoptée pour fixer le prix des combustibles fossiles et propose une méthodologie révisée mieux alignée sur les marchés pétroliers internationaux, ainsi qu’un mécanisme de lissage fiscalement neutre permettant d’atténuer l’impact des changements brusques de prix sur les consommateurs mauritaniens. Enfin, le rapport évalue les aspects fiscaux liés au développement de l’hydrogène à émissions faibles et à émissions nulles afin de s’assurer que le pays continue de se positionner comme une destination d’investissement attrayante sans renoncer à de futures sources de recettes.
Keywords:
Tarification du Carbone; Taxe Carbone; Politique Fiscale; Atténuation du Changement Climatique
Cover High-Level Summary Technical Assistance Reports
Islamic Republic of Mauritania: Climate Mitigation Policy Diagnostic
Diego Mesa Puyo
,
Zhiyong An
,
Thomas Benninger
, and
Nate Vernon
Mauritania requested capacity development from the Fiscal Affairs Department on carbon taxation, fossil fuel pricing and fiscal aspects of hydrogen development. This is a high-level summary of the technical assistant and the recommendations provided to the authorities. The report assesses options to gradually introduce a carbon tax to bring the country in line with its Nationally Determined Contribution for 2030 and net-zero pledge for 2050, including targeted support for vulnerable households. It then reviews approach to price fossil fuel products and proposes a revised methodology better aligned with international petroleum markets, along with a fiscally neutral smoothing mechanism to mitigate the impact of abrupt price changes on Mauritanian consumers. Finally, the report evaluates fiscal aspects related to the development of the low and zero-emissions hydrogen to ensure the country continues to position itself as an attractive investment destination without foregoing future revenue streams.
Keywords:
Carbon Pricing; Carbon Taxes; Fiscal Policy; Climate Mitigation; climate mitigation policy diagnostic; high-level summary; tax volatility; hydrogen development; price setting; Carbon tax; Fuel prices; Climate policy; Non-renewable resources
Cover High-Level Summary Technical Assistance Reports
Islamic Republic of Mauritania: Climate Public Investment Management Assessment
Mr. Fazeer Sheik Rahim
,
Sylke von Thadden-Kostopoulos
, and
Clemens Mungenast
Mauritania is working to improve its public investment management framework to boost the efficiency of public investment and to make it more adaptable to climate change. support future economic growth and improvements in wellbeing. This assessment applies the IMF Climate Public Investment Management Assessment (CPIMA) framework and updates an earlier Public Investment Management Assessment (PIMA) undertaken in 2020. It finds that there have been improvements in Mauritania’s public investment management institutions since 2020, while room remains for further improvement. Like most other countries, Mauritania is at an early stage of incorporating climate aspects into public investment management. Nevertheless, some good progress has been made, notably on the planning side. This assessment provides a progressive timetable for reforms, based on international good practice, striking a balance between the stated objectives of the authorities and the existing capacities within the public administration.
Keywords:
Public investment; climate change; public finance