01764cas a2200241 a 4500 AALejournalIMF016702 230101c9999 xx r poo 0 0eng d 5.00 USD 9781513596822 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. Mali : Technical Assistance Report-Tax Policy-Diagnostic Assessment. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (54 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 paper presents a diagnostic assessment of the tax policy of Mali. The diagnostic assessment looks at the country's main taxes and levies; it is supplemented by a second report on the mining and petroleum sector. Tax revenues represented 15.37 percent of GDP in 2013, up slightly from the 2012 level (14.87 percent). The revenue structure has scarcely changed since the last general assessment mission conducted in 2011, and the analysis performed then remains relevant now. Mali's corporate income tax and tax on industrial and commercial profits (IS-BIC) are in compliance with the West African Economic and Monetary Union harmonization directives. The IS-BIC rate is 30 percent. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2016/083 Full text available on IMF http://elibrary.imf.org/view/journals/002/2016/083/002.2016.issue-083-en.xml IMF e-Library