02193cas a2200241 a 4500 AALejournalIMF016373 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513534213 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. African Dept. Republic of Madagascar : Selected Issues. Washington, D.C. : International Monetary Fund, 2020. 1 online resource (47 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This Selected Issues paper analyses tax revenue mobilization potential in Madagascar and lessons learned from successful episodes in sub-Saharan African (SSA) countries. The analysis shows that there is a significant tax potential including through a possible broadening of the tax base, notably for consumption taxation; and underscores the importance of a comprehensive revenue strategy, including by combining reforms in tax policy and in tax and customs administrations. Significant progress has been made in terms of organization, simplification of procedures, management, and dialogue with the taxpayers. Communication between the two tax administrations could be improved. The tax administrations should notify each other if a case of fraud. Also, the domestic tax administration should have access to customs import/export data: many importers are active and make customs declarations without being identified by the domestic tax administration. Given the weaknesses in the provision of public services, social dialogue and consultation are important to explain the rationality of the tax system and the use of the tax revenue by the State. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2020/061 Full text available on IMF http://elibrary.imf.org/view/journals/002/2020/061/002.2020.issue-061-en.xml IMF e-Library