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Mauritania
Index
In 1986, with IMF and World Bank support, the government
prepared its first consolidated budget. Before this, budgetary
procedures covered only expenditures financed through domestic
resources. The new procedures covered all financing sources used
by the government in a budget encompassing both internally and
externally financed current and capital expenditures.
Between 1979 and 1984, expenditures on current operations
averaged UM10.5 billion. Typically, domestic revenues covered
about two-thirds of this amount; the balance was financed by
direct external budgetary support. Between 1978 and 1983, the
government wage bill (including military salaries) constituted
the largest line item of current expenditures. The second largest
expenditure was for equipment and supplies.
In addition to current expenditures, the central government
budget allocated smaller amounts for capital expenditures, which
amounted to the government's contribution to the public
investment program. Capital expenditures accounted for only
between 8 and 11 percent of the total budget in the period 1979-
83, far less than current expenditures.
Mauritania's domestic revenue base was very narrow and
depended on the iron and fishing export industries and the
service sector. Total government revenues were derived from taxes
and nontax revenues. Between 1981 and 1986, nontax revenues
accounted for from 11 to 20 percent of the total and consisted of
fish royalties, penalties, and revenue transfers from public
enterprises. Tax revenues were derived mainly from taxes on
international trade and on income and profits. Between 1981 and
1986, taxes on international trade (of which import taxes were
the most important) averaged 41 percent of all revenues, and
taxes on income and profits represented 26 percent. Taxes on
wages and salaries averaged more than 14 percent of all
government revenues for this period.
Data as of June 1988
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