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
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United Nations concerning the legal status of any country, territory, city
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© FAO 2001
INFORMATION NOTE ON THE FAO PROGRAMME ON FOREST FINANCE
ABSTRACT
EXECUTIVE SUMMARY
LIST OF ABBREVIATIONS
INTRODUCTION
ContextDESCRIPTION OF THE TAX SYSTEM FOR FORESTRY
Taxes on the production of roundwoodADMINISTRATION OF THE TAX SYSTEM FOR FORESTRY
Taxes on non-wood forest products and services
Taxes on the trade of forestry products and transformed products
Other taxes
Process of setting forest taxesAMOUNT AND DISTRIBUTION OF REVENUE COLLECTED
Tax collection and monitoring
Intervention at different levels of government in fiscal administration
Total forestry tax collectionPUBLIC SPENDING ON THE FORESTRY SECTOR
Distribution of forest revenue
Spending by the main public forestry institutionsDISCUSSION AND CONCLUSIONS
Spending by other public forestry institutions
Grants and subsidies to the forestry sector
Revenue and expenditure of state forest companies
Overall evaluation of the tax system for forestryREFERENCES
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