The forest revenue system and government expenditure on forestry in Mali


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Table of Contents



The forest revenue system and government expenditure on forestry in Mali

A paper prepared for the FAO work-programme component

on financing sustainable forest management

Working paper: FSFM/WP/06

      

 



The forest revenue system and government expenditure on forestry in Mali

Alassane B Maiga

Direction Nationale de la Conservation de la Nature

BP 275, Bamako, Mali

Forestry Policy and Planning Division, Rome

Regional Office for Africa, Accra

June 2001

The designations employed and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the Food and Agriculture Organization of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying or otherwise, without the prior permission of the copyright owner. Applications for such permission, with a statement of the purpose and extent of the reproduction, should be addressed to the Director, Information Division, Food and Agriculture Organization of the United Nations, Viale delle Terme di Caracalla, 00100 Rome, Italy.


© FAO 2001



Table of Contents

INFORMATION NOTE ON THE FAO PROGRAMME ON FOREST FINANCE

ABSTRACT

EXECUTIVE SUMMARY

LIST OF ABBREVIATIONS

INTRODUCTION

Context

DESCRIPTION OF THE TAX SYSTEM FOR FORESTRY

Taxes on the production of roundwood

Taxes on non-wood forest products and services

Taxes on the trade of forestry products and transformed products

Other taxes

ADMINISTRATION OF THE TAX SYSTEM FOR FORESTRY

Process of setting forest taxes

Tax collection and monitoring

Intervention at different levels of government in fiscal administration

AMOUNT AND DISTRIBUTION OF REVENUE COLLECTED

Total forestry tax collection

Distribution of forest revenue

PUBLIC SPENDING ON THE FORESTRY SECTOR

Spending by the main public forestry institutions

 Spending by other public forestry institutions

Grants and subsidies to the forestry sector

Revenue and expenditure of state forest companies

DISCUSSION AND CONCLUSIONS

Overall evaluation of the tax system for forestry

Impact of the tax system for forestry on sustainable forest management

Public spending on sustainable forest management

The impact of other fiscal measures on sustainable forest management

Changing attitudes

REFERENCES