Mali

Abstract

Cover -- CONTENTS -- Glossary -- THE COST OF INSECURITY -- A. A Fragile State -- B. The Context of the 2012 crisis -- C. Impact of the Crisis -- FIGURES -- 1. Sequence of Important Events -- 2. Consolidated Public Sector Deficit, -- 3. Security Spending, 2010-17 -- 4. Real GDP Growth, 2011-22 -- 5. Real Sectoral GDP Growth, 2011-22 -- 6. Distribution of Refugees and Internally Displaced Persons -- References -- TAX REVENUE MOBILIZATION IN MALI -- A. Background and Recent Developments -- B. Benchmarking of Mali's Revenue Performance -- C. Estimating Potential Tax Revenue -- D. Conclusion and Main Recommendations -- BOX -- 1. Stochastic Frontier Analysis -- FIGURES -- 1. Tax Revenue and GDP Growth -- 2. Tax Revenue in Mali (percent of GDP) -- 3. WAEMU: Evolution of Total Tax Revenue -- 4. Tax Revenue Collection and Budget -- 5. Tax Revenue and Income Level in Low-Income Countries -- 6. Mali's Total Tax Revenue and Sub-categories with Comparators -- 7. CIT and VAT Rates in Mali and Other WAEMU Countries, 2013-16 -- 8. Income and VAT Productivity in Mali and Other WAEMU Countries, 2013-16 -- 9. Tax Performance in Mali and Predicted Values Relative to WAEMU Countries -- 10. Efficiency in Mali by Category -- ANNEXES -- I. Determinants of Tax Potential in Mali -- II. Mali's Tax Gap Indicators -- References -- PROFIT-SHIFTING IN MALI: RISKS AND POLICY RESPONSES -- A. Introduction -- B. Mali's International Tax System -- C. Exposure To Tax Avoidance -- D. Strengthening Transfer Pricing Rules -- BOXES -- 1. Key Features of the Malian Corporate Income Tax -- 2. An Example of Profit Shifting Through Excessive Interest Deductions -- FIGURES -- 1. World Gold Reserves -- 2. Share of the Mining Sector in Mali's Exports, Revenue and GDP -- THE EXPENDITURE SIDE: MAKING PUBLIC INVESTMENT MORE EFFICIENT -- A. Introduction.