Hidden Bibliographic Details
Other authors / contributors: | Moriyama, Kenji, author.
Naseer, Abdul, author.
International Monetary Fund. Middle East and Central Asia Department, issuing body.
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ISBN: | 1282845667 9781282845664 9781452730875 1452730873 1451983115 9781451983111 9781451982220 1451982224
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Notes: | Includes bibliographical references (page 43). English. Print version record.
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Summary: | The paper aims to identify the optimal size, speed and composition of the medium-term fiscal adjustment in the context of Sudan's limited oil reserves. The permanently sustainable non-oil primary balance approach suggests the need for significant fiscal adjustment over the medium term, requiring a widening of the tax base. Cross-country comparisons highlight VAT and personal income tax (as well as tax administration) as key areas for reform. The paper also suggests the need for complementary expenditure-side measures in the areas of petroleum pricing and anchoring fiscal policy in non-oil indicators.
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