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Fiscal Adjustment in Sudan Size, Speed, and Composition
Author:
S. M. Ali Abbas
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,
Mr. Kenji Moriyama
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, and
Abdul Naseer
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Series:
IMF Working Papers
Volume/Issue:
Volume 2010: Issue 079
Language:
English
Publication Date:
01 Mar 2010
DOI:
https://doi.org/10.5089/9781451982220.001
ISBN:
9781451982220
ISSN:
1018-5941
Pages:
43
Keywords:
WP; income tax; interest rate; fiscal policy; government expenditure
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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The paper aims to identify the optimal size, speed and composition of the medium-term fiscal adjustment in the context of Sudan's limited oil reserves. The permanently sustainable non-oil primary balance approach suggests the need for significant fiscal adjustment over the medium term, requiring a widening of the tax base. Cross-country comparisons highlight VAT and personal income tax (as well as tax administration) as key areas for reform. The paper also suggests the need for complementary expenditure-side measures in the areas of petroleum pricing and anchoring fiscal policy in non-oil indicators.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2010: Issue 079