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Middle East and Central Asia > Mauritania, Islamic Republic of

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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