The Mauritanian government is seeking to enhance its tax collection system without imposing additional burdens on citizens. The current system faces challenges, including a significant gap between theoretical tax liabilities and actual revenue collected. This gap, known as the tax gap, arises from various factors, including legal exemptions and non-compliance by taxpayers. To address this issue, the government is exploring strategies to optimize tax collection.
The tax system in Mauritania, like many others, is based on four fundamental principles: fairness, certainty, convenience, and efficiency. The government aims to ensure that taxpayers comply with their obligations while making it easier for them to do so. One approach is to simplify tax declaration and payment processes, making them more accessible and user-friendly. This includes expanding electronic payment options and providing clearer guidelines for taxpayers.
Seven key areas have been identified as crucial for improving tax collection in Mauritania. These include maintaining a clean and updated register of taxpayers, identifying and addressing non-compliance, and making it easier for taxpayers to meet their obligations. Other areas of focus include risk-based audits, early handling of overdue payments, and reviewing tax exemptions. By addressing these areas, the government hopes to increase revenue without imposing new taxes.
The Mauritanian Ministry of Finance has outlined several measures aimed at improving tax collection. These include introducing electronic declaration and payment systems, as well as stricter penalties for non-compliance. The government also plans to enhance its monitoring and enforcement capabilities, including the use of advanced technology. These efforts are expected to yield significant improvements in tax revenue.
The 2027 finance bill in Mauritania projects tax revenues of 104.17 billion ouguiyas, representing an 11.2% increase from the revised 2026 finance bill. The bill includes several measures aimed at improving tax collection, including the expansion of electronic declaration and payment systems. These measures are expected to contribute to a more efficient and effective tax system.
To support its efforts to improve tax collection, the Mauritanian government is investing in modernizing its tax administration systems. This includes the development of new technologies and the training of tax officials. The government also aims to enhance transparency and accountability in the tax system, including through the publication of regular reports on tax revenues and expenditures.
The success of Mauritania's efforts to improve tax collection will depend on various factors, including the effectiveness of its new measures and the level of cooperation from taxpayers. The government will need to balance its efforts to increase revenue with the need to avoid burdening citizens and businesses. By striking this balance, the government can create a more efficient and equitable tax system that supports economic growth and development.
Key points
- The Mauritanian government aims to improve tax collection through measures such as electronic declaration and payment systems, risk-based audits, and reviewing tax exemptions.
