Fiscal Adjustment in Sudan: Size, Speed and Composition

44 Pages Posted: 26 Apr 2010

See all articles by Kenji Moriyama

Kenji Moriyama

International Monetary Fund (IMF)

S. M. Ali Abbas

International Monetary Fund (IMF)

Abdul Naseer

International Monetary Fund (IMF) - IMF Institute

Date Written: March 2010

Abstract

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.

Keywords: Cross country analysis, Economic models, Fiscal policy, Fiscal reforms, Government expenditures, Income taxes, Oil producing countries, Oil revenues, Oil sector, Pricing policy, Sudan, Tax administration, Tax systems, Value added tax

Suggested Citation

Moriyama, Kenji and Abbas, S. M. Ali and Naseer, Abdul, Fiscal Adjustment in Sudan: Size, Speed and Composition (March 2010). IMF Working Paper No. 10/79, Available at SSRN: https://ssrn.com/abstract=1594551

Kenji Moriyama (Contact Author)

International Monetary Fund (IMF) ( email )

S. M. Ali Abbas

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

Abdul Naseer

International Monetary Fund (IMF) - IMF Institute ( email )

700 19 th Street NW
Washington, DC 20431
United States

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