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Middle East and Central Asia > Mauritania, Islamic Republic of

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Cover IMF Staff Country Reports
Islamic Republic of Mauritania: Selected Issues
International Monetary Fund. Middle East and Central Asia Dept.
The paper examines domestic revenue mobilization in Mauritania and proposes strategies to enhance tax revenue collection to address fiscal sustainability challenges and finance critical investment projects. Despite recent progress, Mauritania’s tax-to-GDP ratio remains below that of its peers, constrained by a complex legal framework, numerous derogatory tax regimes, and inefficiencies in revenue administration. The analysis indicates that Mauritania could increase tax revenues by up to 3.4% of GDP in the medium term, thus reducing its tax gap by one-third. Key policy recommendations include reducing VAT exemptions, replacing corporate tax exemptions with cost-based incentives, reforming the personal income tax system, broadening the consumption tax base, simplifying tax procedures, managing tax arrears more effectively, and strengthening tax compliance.
Keywords:
tax Potential; tax Effort in Mauritania; VAT revenue; revenue component; rates in Mauritania; Value-added tax; Corporate income tax; Tax administration core functions; Consumption taxes; Global
Cover Selected Issues Papers
Nigeria’s Tax Revenue Mobilization: Lessons from Successful Revenue Reform Episodes: Nigeria
Il Jung
This paper has identified four episodes of large and sustained revenue mobilizations in Sub-Saharan Africa (SSA) and found common lessons from the episodes. Although there is no one-size-fits-all strategy, we can find a tax reform path suitable to Nigeria’s circumstances. Based on these cross-country experiences, this paper recommends: (i) implementing a package reform of tax administration and tax policy measures; (ii) focusing mainly on indirect tax (VAT and excise) reforms and tax incentive rationalizations; (iii) undertaking tax administration measures for improving compliance by strengthening taxpayer segmentation and automation; and (iv) launching social dialogue with key stakeholders as well as high-level political commitment.
Keywords:
undertaking tax administration; tax revenue mobilization; package reform; Nigeria's tax reform; tax incentive rationalization; Excises; Value-added tax; Consumption taxes; Tax administration core functions; Sub-Saharan Africa
Cover IMF Staff Country Reports
Nigeria: Selected Issues
International Monetary Fund. African Dept.
This Selected Issues paper presents stylized facts about food insecurity in Nigeria, investigates its drivers in a cross-country setting, and assesses the role of policies. The paper describes regional aspects of Nigeria’s food insecurity and compares the impact of coronavirus disease 2019 and the war in Ukraine on food security in Nigeria and other countries. It also provides an overview of agricultural production and consumption in Nigeria. The paper investigates the drivers of food security using an empirical cross-country framework including demand, supply, and price factors, and offers thoughts on policies to improve agricultural yields and production. The important role of inputs is evident in the policy experience of comparator countries. Nigeria has achieved a substantial increase in agricultural production associated with its policies but some have been less successful. Import dependency for key staples has not fallen and the cost of these agricultural products remains driven by international prices. Further, central bank credit to the agricultural sector has not succeeded in increasing production beyond the stimulus of high rainfall and high food prices.
Keywords:
EIU FOOD INSECURITY index; World wheat price inflation; tax revenue mobilization; food supply; fuel subsidy reform; food price inflation; Mobile banking; Financial inclusion; Food security; Excises; Global; Sub-Saharan Africa
Cover IMF Working Papers
The Optimal Turnover Threshold and Tax Rate for SMEs
Feng Wei
and
Jean-François Wen
Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income tax or a tax on turnover, depending on whether their turnover exceeds a threshold. We characterize the private sector equilibrium for any given configuration of tax policy parameters (corporate income tax rate, turnover tax rate, and threshold). Given private behavior, social welfare is optimized. We interpret the first-order conditions for welfare maximization to identify the key margins and then simulate a calibrated version of the model.
Keywords:
WP; tax rate; income tax; production function; Turnover Tax; Threshold; Corporate Income Tax; Tax Compliance; Informality; tax regimes firms choose; turnover tax rate; middle cost firm; profit-difference curve; presumptive regime; Sales tax; Presumptive tax; Compliance costs; Sub-Saharan Africa; Global
Cover IMF Staff Country Reports
Islamic Republic of Mauritania: Statistical Appendix
International Monetary Fund
The report provides the details of the projections and estimates of Mauritania's gross domestic product by activity at current prices, 1992–2005 and at 1998 prices, 1993–2005; iron ore production, exports and stocks, consolidated government operations and revenue, 1994–2005; consumption of petroleum products, 1995–2005; monetary survey, foreign assets and liabilities of the banking system, assets and liabilities of the central bank and commercial banks, exports and imports, external publicly guaranteed debt outstanding and debt services, income and transfers, foreign trade indices, SNIM operating accounts and balance sheet, supply of cereals, etc.
Keywords:
ISCR; CR; Mauritania; Banque Nationale de Mauritanie; debt service; Banque de I'Habitat de Mauritanie; U.S. dollar; Générale de Banque de Mauritanie; factor cost; Agroindustries; Agricultural sector; Consumption taxes; Commercial banks
Cover IMF Staff Country Reports
Mauritania: Statistical Appendix
International Monetary Fund
This paper provides on analysis of the IMF's projections and estimates for Mauritania on gross domestic product by sector of origin at constant 1985 prices; growth of output by sector; gross domestic product and expenditures and savings at current prices; public utility rates; net production of electricity and water; civil service size and recruitment; consolidated government revenue, expenditures, and financial operations; treasury expenditure; monetary survey; balance of payments; services; assets and liabilities of the central bank and commercial banks; public investment program and its financing during 1995–99; summary of the tax systems, 2000, and so on.
Keywords:
ISCR; CR; tax; net; tertiary sector; license tax; discount rate; lump sum; factor cost; fund staff estimate; primary sector; operating income; foreign exchange; Agroindustries; Income and capital gains taxes; Agricultural commodities; Consumption taxes; West Africa; Maghreb