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The reality of life changes the rules that govern it. The more the realities stagnate, the more the rules settle, the more the evolution is compromised. To evolve, one must change. Taxation is no exception to this rule. However, at the risk of being fanciful, change cannot be a pleasure but a necessity. Rules must adapt or disappear.It is in this dynamic that the General Tax Code and the Book of Tax Procedures are annually modified. In order to follow and break down this evolution of tax legislation, the General Tax Directorate initiated the Tax Policy Summary more than ten years ago.The Tax Policy Summary is defined as the synthesis of tax reforms and the simplification ofand simplification of existing norms. Its simplistic conception must not in any way distort the General Tax Code and the Book of Tax Procedures which constitute the reference tax system.
Info autore
Monsieur Bakary SARRE est Analyste de Politiques Fiscales à la Direction Générale des Impôts du Mali. Il est Magistrat, Doctorant à la Faculté des Sciences Administratives et Politiques (FSAP) de l'Université des Sciences Juridiques et Politiques de Bamako.
