ECOPA evaluated the Mali Investment Code for the Ministry of Finance, including the associated tax expenditure. The intervention included an analysis of the legal framework and associated procedures vis-à-vis international best practices. The fiscal attractiveness of the incentive schemes provided for by the Code was analyzed by calculating the Effective Marginal Tax Rates, with the corresponding international benchmarking.
ECOPA proposed a reform including a simplification of the Investment Code and associated procedures.
For the Republic of Mali (2009).