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International Monetary Fund. Middle East and Central Asia Dept.
This Selected Issues paper on Sudan provides a first stock-taking of the scale, main transmission channels and potential costs of poor governance and corruption in Sudan and offers preliminary recommendations. A large body of literature and country analyses confirm that weak governance and corruption undermine economic growth, amplify income inequality and erode public trust in the institutions. According to international agencies and existing literature, Sudan has scored very poorly on compliance with rule of law best practices in the past. Effective implementation of preventive measures is important; particularly in relation to politically exposed persons. Transparency on beneficial ownership of legal persons and arrangements to prevent their misuse for laundering the proceeds of corruption are necessary. Transparency, accountability, and comprehensive communication should be the backbone of governance and anti-corruption reforms in each sector. Rationalizing tax exemptions and phasing out tax holidays would strengthen governance while boosting fiscal revenues.
International Monetary Fund. Middle East and Central Asia Dept.

, changing tax rates and broadening the tax base). Liberia and Burkina Faso are good case studies that have managed to increase tax-to-GDP ratios by at least 5 percentage points between 2008 and 2012. D. How Can Sudan Mobilize More Tax Revenue? 9. Improving tax performance in Sudan will entail overcoming many obstacles . Sudan will have to embark on a combination of tax policy and administrative reforms to overcome weak administrative capacity, generous tax exemptions, poor tax compliance and limited skilled human resources. Removal of all tax exemptions is urgent

International Monetary Fund

continuing efforts to improve tax performance, rein in nonpriority spending, and improve the level of execution of expenditure in the priority sectors. Implementation of the more ambitious, alternative scenario of the PRSP, with higher expenditure in the priority sectors, will start only when concessional external financing consistent with the objective of debt sustainability has been secured and the absorption capacity in social spending has improved. Implementation of the structural reform agenda through a timely and transparent process is essential to achieve the

International Monetary Fund

completed by end-March 2004. Issues raised in the staff appraisal Following the recent adoption of corrective fiscal measures, continuing efforts to improve tax performance, rein in nonpriority spending, and improve the level of execution of poverty-reducing expenditure will be needed to achieve the fiscal targets. Timely implementation of the structural reform agenda is essential to achieve the objectives of the PRSP. A budget for 2004 reflecting the more ambitious scenario of the PRSP, with higher expenditure in the priority sectors, should be adopted