2013年-IMF国际货币组织全球_Mali_Technical_Assistance_Report_Continued_Modernization_of_the_Malian_Tax_System_and_Administration_68页_1mb

Summary of the Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration

Core Content

This report, prepared by the IMF Fiscal Affairs Department in August 2013, evaluates the progress made in modernizing Mali's tax system and administration and proposes further reforms to strengthen the system. It outlines key challenges, recommendations, and a detailed action plan for the government and relevant institutions to improve tax collection, customs operations, and overall fiscal governance.

Main Viewpoints

• Economic Crisis Impact: Mali faced a severe economic crisis in 2012-2013 due to armed group occupation and a coup, leading to a 25% decline in government resources and -1.2% GDP growth. Despite this, the government managed to contain the budget deficit at 1.3% of GDP through reduced investment, improved tax collection, reduced subsidies, and higher taxation on petroleum products.

• Tax Policy Reforms: Several tax policy measures were implemented since the 2010 FAD mission, including rate reductions for corporate tax, property tax, and capital gains tax, as well as an increase in the alternative minimum flat tax. The report also recommends further tax policy reforms, such as aligning the treatment of investment companies with general tax provisions, eliminating reduced VAT rates, and harmonizing VAT and business tax thresholds.

• Tax Administration Challenges: The tax administration faced significant difficulties, including a high non-filer rate, limited tax base expansion, and outstanding tax liabilities that had quadrupled since 2012. The report emphasizes the need for better monitoring of tax obligations, improved audit procedures, and enhanced data collection and management.

• Customs Administration Progress: Following the looting of customs offices in March 2012, the DGD took steps to ensure continued operations and improve customs procedures. The mission observed sound customs operations and recommended further reforms, such as modernizing the control of commercial operations, enhancing fraud prevention, and improving trade facilitation.

• Tax Expenditure Estimation: The current tax expenditure estimation has several weaknesses, including an unclear reference tax system, incomplete inventory of exemptions, and outdated estimation methods. The report suggests the establishment of a steering committee, increased resources for estimation teams, and a national workshop to improve methodology.

Key Information

I. Results of Reforms of Tax System and Administration

• Context: The crisis in 2012-2013 significantly impacted government resources and economic growth. The poverty rate increased from 41.7% in 2011 to 42.7% in 2012.
• Overview of Tax System: Direct taxes increased from 2009 to 2012, with corporate tax and income tax playing a significant role. The alternative minimum business tax was increased from 0.75% to 1%.
• Tax Administration Position: The tax administration was affected by the crisis, especially in the North, but continued operations with minimal disruption. The DGI identified only 1,600 firms generating sales above CFAF 100 million.
• Customs Administration Position: Customs operations were only moderately affected by the crisis. The DGD reestablished a steering committee and resumed reforms, including new organizational structures and internal control measures.
• Key Challenges: Non-compliance with tax obligations, limited tax base expansion, outstanding liabilities, and low voluntary compliance.
• Objectives for Continued Reforms: Improve tax legislation, enhance tax and customs administration capacities, and promote tax compliance through better services and modernized procedures.

II. Continued Reform of the Tax System

• Corporate and Individual Income Tax: The report recommends revising corporate tax and individual income tax (ITS) policies, including aligning investment company tax treatment with general provisions.
• VAT and Excise Tax: The VAT threshold should be extended to legal entities, and excise tax rates should be revised in line with the 2010 FAD report. VAT withholding should be eliminated except for transactions with the Treasury.
• Other Minor Taxes: Simplify the simplified tax system (RSI) and improve the collection of stamp taxes and recording fees.

III. Priority Measures to Strengthen Tax Administration

• Control of Tax Obligations: Improve monitoring of tax obligations to reduce the non-filer rate below 10% for DME and 15% for CDI. Launch a campaign to promote VAT credit control.
• Tax Audits: Revise tax inspector objectives, prioritize ad hoc audits, and organize inspectors into teams. Refocus quality control on result analysis.
• Tax Base Expansion: Clarify the roles of the joint interagency committee and the DGI research office. Provide access to tax records for research teams.
• VAT Withholding Elimination: Prioritize audits of large businesses exempt from withholding, and improve communication on VAT reporting obligations.
• Outstanding Payments Management: Establish a strategy for clearing tax arrears based on classification of outstanding liabilities.

IV. Priority Measures to Strengthen Customs Administration

• Control of Commercial Operations: Extend secure transit mechanisms to all corridors, implement new inspection structures, and specialize the Value, Origin, and Tariff Division in research and analysis.
• Risk Analysis and Fraud Prevention: Restart automated risk analysis, integrate scanner data into ASYCUDA warnings, and coordinate fraud prevention under a national plan.
• Trade Facilitation and Partnership: Establish a framework for consultation with operators and develop an action plan for the Directorate of Facilitation and Partnership with Business.
• Automation: Continue the French-supported data center project, simplify procedures during ASYCUDA migration, and plan for full automation of customs clearance documents.
• Resource Management: Implement a forward-looking personnel management approach, negotiate a ministerial agreement for recruitment, and develop a national redeployment plan.

V. Estimation and Monitoring of Tax Expenditure

• Tax Expenditure Estimation: The current estimation methods are inadequate. The report recommends aligning the estimation with best practices, establishing a steering committee, and organizing a national workshop for methodological choices.

Recommendations and Deadlines