Fiscal Adjustment in Sudan : Size, Speed and Composition

Abbas, S. M. Ali

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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Year of publication:	2010
Authors:	Abbas, S. M. Ali
Other Persons:	Naseer, Abdul (contributor) ; Moriyama, Kenji (contributor) ; Abbas, S. M. Ali (contributor)
Publisher:	Washington, D.C : International Monetary Fund
Subject:	Sudan \| Haushaltskonsolidierung \| Fiscal consolidation \| Finanzreform \| Fiscal reform