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Islamic Republic of Mauritania: Selected Issues and Statistical Appendix

Author(s):
International Monetary Fund
Published Date:
July 2006
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II. Poverty Reduction: Trends and Prospects17

Despite substantial economic progress over the last 15 years, poverty in Mauritania is still very high. Health and other social indicators show improvement but the provision of basic services and public infrastructure remain deficient. A simple analysis suggests that if the rapid growth projected in Chapter I is realized, Mauritania could in principle achieve most of Millennium Development Goals (MDGs) by 2015 by fostering pro–poor growth, channeling enough public resources to the social sectors, and strengthening institutional capacity.

A. Introduction

1. This chapter reviews the evolution of poverty and other social developments since 1990, explores the links between poverty, growth and income equality over the last decade, and discusses Mauritania’s performance in the social sectors, mostly education and health. In December 2000, the Mauritanian authorities published their first Poverty Reduction Strategy Paper (PRSP), which was prepared in a broad participatory manner and laid out a comprehensive three–year program for sustaining high economic growth and directing public resources towards fighting poverty. While data on income poverty are not yet available for 2004, recent data on social indicators are used in a preliminary assessment of progress achieved under Mauritania’s poverty reduction program. This chapter also explores Mauritania’s prospects for reaching the MDGs by 2015 under the long–term scenarios presented in Chapter I.

B. Developments in Poverty and International Comparisons

2. The incidence of poverty in Mauritania decreased significantly in the 1990s, although somewhat less so in the second half of the decade. The share of the population living below the poverty line decreased by about 10 percentage points, from 56.6 percent in 1990 to 50 percent in 1996 and 46.7 percent in 2000 (Figure 1).18 Similar trends were observed for other poverty indicators such as the poverty gap (or “depth of poverty”) and the squared poverty gap (or “severity of poverty”) (Figure 2).19 Based on comparable measures in selected low–income countries, the incidence of poverty is lower in Mauritania than in Madagascar and Zambia, but higher than in Armenia, Ghana, Senegal, and Uganda (Table 1).

Figure 1.Poverty Incidence

Source: World Bank.

Figure 2.Depth and Severity of Poverty

Table 1.Poverty, Inequality, and Growth in Selected Countries
PovertyInequality2/CumulativeGrowth
Country (period)(Percent of population)(Gini Index)per capitaelasticity
1st Year2nd Year1st Year2nd Yeargrowthof poverty
Mauritania (1990, 2000)56.646.70.340.3923.1-0.76
Madagascar(1979, 2001)49.369.546.947.5-39.6-1.03
Zambia (1990, 1998)58.672.948.352.6-18.4-1.33
Ghana (1992, 1999)50.842.638.936.016.8-0.96
Uganda (1992, 2000)56.035.039.240.536.0-1.04
Egypt (1990, 2000)25.016.734.034.424.5-1.36
Armenia (1996, 2003)54.732.044.033.051.8-0.80
Azerbaijan (1995, 2002)61.649.045.036.535.7-0.57
Kyrgyz Rep.(1996, 2003)68.141.040.531.026.6-1.50
India (1988, 2000)46.334.731.232.545.6-0.55
Thailand (1985, 1996)27.03.047.443.479.2-1.12
South Korea (1975, 1990)20.07.438.033.696.0-0.66
China (1990, 2001)33.016.634.644.791.3-0.54
Indonesia (1980, 1993)29.014.835.631.758.5-0.84
Malaysia (1980, 1995)32.59.349.145.667.5-1.06
Vietnam (1993, 2002)50.928.935.736.439.6-1.09
Average45.032.538.036.239.6-0.95

Inequality figures are based on expenditure Gini–coefficient, except for Malaysia and South Korea.

Sources: Mauritanian authorities, World Bank data base, and selected countries’ PRSPs and IMF staff reports.

Inequality figures are based on expenditure Gini–coefficient, except for Malaysia and South Korea.

3. Given Mauritania’s growth record in the last decade, poverty reduction could have been somewhat larger. Relating the percentage change in poverty incidence with the percentage change in real per capita GDP between 1990 and 2000, suggests a partial growth elasticity of poverty of –0.8 (i.e., a one percent increase in real per capita income lowers the incidence of poverty in Mauritania by 0.8 percent). This partial elasticity of poverty, with respect to growth in Mauritania, is significantly below that of selected low–income countries, including Ghana and Uganda (Table 1), and even farther below the average of –1.1 that was obtained through an econometric estimate on a panel of 70 developing and transition economies (Iradian, 2005).

4. The sizable increase in income inequality held back poverty reduction in the 1990s. The related Gini coefficient increased from 0.34 to 0.39 between 1990 and 2000. The estimated effects on poverty of real growth in households’ consumption and changes in inequality over the period 1996–2000 suggest that about 30 percent of the poverty–reducing effect of average consumption growth was eroded by greater inequality (Table 2). In other words, had the increase in consumption been distributed across households in proportion to consumption levels observed in 1996 (i.e., had all households gained in the same proportion), the poverty head count would have declined by 4.8 percentage points rather than by 3.3 percentage points. Even though the overall inequality in Mauritania is still slightly lower than the average for selected African countries (Table 3), due to a lower growth performance and larger increase in inequality in the 1990s, poverty fell twice less rapidly in Mauritania than in, for instance, Uganda.

Table 2.Growth and Inequality Effects

(1996–2000)

(In percentage points)

LevelChange inGrowth effectInequality effectResidual
Poverty
National-3.3-4.81.30.2
Urban-3.0-4.31.4-0.1
Rural-6.1-10.91.92.9
Source: World Bank.
Table 3Poverty and Inequality in Selected African Countries
PovertyInequalityGNP
CountryIncidence(Gini index)per capita
PPP (US$)
Mauritania(2000)46.739.01,616
Cameroon (2001)40.244.62,220
Egypt (2000)16.734.43,519
Ethiopia (2000)44.241.0557
Ghana (1998)39.536.01,780
Madagascar (2001)69.547.51,102
Mali (2001)63.849.4824
Senegal (2001)54.942.62,082
Uganda (2000)35.040.51,230
Zambia (1998)72.952.6915
Average48.342.81,585
Sources: World Bank data base, and selected countries’ PRSPs and IMF staff reports

5. Poverty reduction was smaller in rural areas, where the incidence of poverty remains very high. Rural poverty decreased from 71.6 percent in 1990 to 61.2 percent in 2000, while urban poverty decreased from 40.3 percent in 1990 to 25.4 percent in 2000. The relatively weak outcome in the rural areas reflects mostly a low growth in agricultural output, although rural emigration attenuated this effect. The contribution of agriculture to GDP growth was less than one percent per year in the 1990s, reflecting weather conditions but also limited public investment in the main producing region, the Senegal river valley.20 In contrast, the contribution of services to GDP growth was about 3 percentage points per year in the same period. Surprisingly, the large poverty reduction that urban areas experienced on average did not touch the capital city, Nouakchott, where the incidence of poverty increased from 21 percent in 1996 to 22 percent in 2002, with a peak at 25.1 percent in 2000.

6. Poverty increase in Nouakchott and its decline in other cities could be explained by the heavy migration toward the capital. Nouakchott currently hosts about 35 percent of the country’s population, from about 30 percent in 1990 which negatively affected living conditions in the capital city and its surroundings. In other urban areas, a considerable improvement in living standards has been observed during the same period, which, in addition to the population outflow, could also be attributed to government efforts to improve urban living conditions, including through the expansion of the electricity network and improvements in water systems and transport infrastructure.

C. Poverty Perceptions

7. Poverty perceptions captured in several household surveys do not confirm the statistically observed reduction in poverty in the 1990s. The subjective welfare gains may not be as large as suggested by the objective consumption–based poverty trends. Specifically:

  • According to a 2001 survey of households’ standards of living, about 40 percent of (poor and nonpoor) household heads believed that poverty had not changed much since 1996. Household heads who thought that poverty had actually increased were almost as numerous as those who thought the opposite. However, most household heads were confident that poverty would stabilize or decrease over the following five years, possibly reflecting their perceptions of a favorable economic outlook.
  • According to the preliminary results of a questionnaire on welfare indicators, which forms part of the ongoing 2004 household survey, most of household heads thought that their economic situation in 2004 was worse than in 2001 (44 percent) or identical (34 percent). The full results of the household survey (expected for June 2005) will provide an update on objective poverty trends and subjective perceptions in the last five years.

D. Social Indicators

8. The most recent education and, to a lesser extent, health and other social indicators show improvement, over the last 15 years (Table 4).

  • There has been a major improvement in education indicators. With primary school enrollment rising from 46 percent in 1990 to 96 percent in 2004, the MDG of universal primary education has almost been reached, including for the 10 percent of children who live in remote areas and/or in extremely difficult circumstances. Progress in enrollment at the secondary school level is significant, but enrollment at the tertiary level decreased as a result of deliberate policies to regulate student flows. With regard to gender equality, Mauritania has made remarkable progress in facilitating access to primary and secondary education for all children and the related MDG is within reach. However, retention rates during the last year of primary education have been deteriorating continuously since 2000.
  • Despite a somewhat disappointing health policy record, Mauritania still compares favorably with sub-Saharan Africa as a whole; however, some indicators arouse serious concerns. While child vaccination improved significantly in recent years, infant mortality rate remains high. According to a recent survey, child mortality has roughly remained constant since 1994, in spite of higher vaccination rates. The reduction of maternal mortality remains also a challenge. At 747 deaths per 100,000 live births, maternal mortality rate is under the average of sub–Saharan Africa, but significantly above the average of some neighboring countries, such as Senegal, Niger, and Mali. The fertility index has decreased from 6 children per woman in 1990 to 4.6 children per woman in 2003. Chronic malnutrition remains a serious problem particularly in rural areas, notably among children and pregnant women. Infectious diseases, particularly malaria and tuberculosis, remain a major public health problem.

E. Public Expenditures in Social Sectors and the Use of HIPC Resources

9. Social expenditures as a whole increased substantially with the implementation of Mauritania’s 2001–04 PRSP.21 Budgetary social spending increased to 9 percent of GDP on average in 2001–04 from about 6 percent of GDP on average in the 1990s.22

Table 4Mauritania: Selected Social Indicators
PRSP Targets
19901996200020022003200420152015Sub-
DocumentMDGsSaharan
Jul 2003Africa 1/
Poverty Indicators(In percent of population)
Overall poverty incidence575047202847
Incidence of poverty in Nouakchott36212522
Prevalence of child malnutrition482332301324
Availability of public services
Access to improved water source50546058
Access to electricity1820
Education indicators(In percent of relevant age group)
Gross primary enrollment ratio46828888909610010087
Gross lower-secondary enrollment ratio1518252626
(In percent)
Share of girls in total primary enrollment4246484949495050
(In percent of students enrolled in first grade)
Retention rate at the entrance of the 5th grade55484710048
(In percent of people 15 years old and above)
Adult literacy rate585759959563
Health indicators(Per 1,000 live births)
Child mortality (under five years old)1371221237246174
Infant mortality rate81747240103
(Per 100,000 live births)
Maternal mortality rate747917
(In percent of ages 15–24)
HIV prevalence rate0.50.6<1<16.7
(In percent of pregnant women)
Access to maternal health658044
(In percent)
Child vaccination rate30407082937556
Source: Mauritanian authorities; and World Bank 2004 World Development Indicators.

10. Education and, to a lesser degree, health significantly benefited from public spending increases in Mauritania in recent years. As a percentage of GDP, spending on education increased steadily from 4.1 percent in 2000 to 6.5 percent in 2003. In real terms, the average annual growth rate of public spending allocated to education was 8.4 percent during 2000–2003, with per capita public spending amounting to US$25 in 2003, compared to less than US$15 in 2000. Between 1998–2003, primary education increasingly benefited from recurrent budget allocations, while allocations for tertiary education, and vocational training decreased significantly. The share of expenditure allotted for secondary education remained fairly constant. Health expenditures accounted for 2.7 percent of GDP and US$9.3 per capita in 2002, against 1.9 percent of GDP and US$7.5 in 1998, respectively. Budget allocation increased further, but low absorptive capacity in the health sector limited the actual spending. Shifting spending towards primary health care and services in rural and remote areas has started.

11. Nonetheless, only half of the HIPC resources have been spent to date. HIPC resources increased from UM 4.5 billion (US$18.8 million) in 2000 to UM 17.4 billion (US$64.9 million) in 2003. Projects in health, water, and energy sectors have benefited from substantial increases in the allocation of HIPC funds, but less so infrastructure, rural development, or multisectoral projects. Overall, the sectoral allocation of HIPC resources seems to be coherent with the priorities indicated in the PRSP, except for rural development, which continues to receive low amounts of HIPC financing.

12. The regional distribution of expenditures financed by HIPC resources did not match the geographical distribution of poverty. Comparing the contribution to total poverty with the allocation of HIPC expenditure in 2003 at the regional (Wilaya) level shows that the use of HIPC resources did not target regions that contribute most to the incidence of poverty in Mauritania (including Trarza, Guidimagha and Gorgol) (Figure 3).

Figure 3.Contribution to Poverty and HIPC Expenditure by Wilaya

(2003) (In percent

Source: World Bank.

13. While the size of public education and health services increased in recent years as a result of higher public spending, the quality of social service delivery remains poor. In the education system, the level of internal efficiency is low, with a high number of unfinished schools, an inefficient deployment of teachers across regions and within schools, and deficiencies in the content and quality of education. Health service utilization rates in Mauritania improved in recent years but remain low: 23 percent of the population must still travel more than five kilometers to reach a health center or a health post, while 10 percent must cover more than ten kilometers to reach the nearest health facility. The quality of health care provided by public health care facilities continues to be poor as reflected in low attendance rates and high unit costs.

F. Expected Performance with Respect to MDG Targets

14. The advent of oil production in 2006 offers Mauritania a unique opportunity to realize its ambitious PRSP objectives and achieve most of the 2015 MDGs, provided that oil revenue is transparently and efficiently managed, rise in income inequality is kept under control, and public spending appropriately targets the poor.Table 5 shows the projected incidence of poverty under constant and growing inequality assumptions and different per capita growth rates. The incidence of poverty would decrease from 46.7 percent in 2000 to 32.5 percent in 2015, above the MDG of 28.3 percent, if inequality increases along past trends and per capita nonoil GDP growth can be maintained at 3.5 percent a year on average between 2000 and 2015, as in the baseline scenario of Chapter I. With an average nonoil per capita growth of 2.5 percent as in the low–case scenario of Chapter I, poverty incidence is projected to decrease only to 38.3 percent by 2015.23

Table 5.Mauritania: Projections of Poverty Incidence Under Different Inequality and Growth Rate Assumptions

(In percent of the population)

Assumption I (Increasing Inequality)1/Assumption II (Constant Inequality)2/
Per Capita Growth RatesGiniPer Capita Growth Rates
2.02.53.03.54.0index2.02.53.03.54.0

200544.943.942.942.041.00.40842.841.840.939.938.9
201043.141.139.237.235.30.42538.937.035.033.131.1
201541.238.335.432.529.50.44335.032.129.226.223.3

Inequality increases further from 0.39 in 2000 to 0.44 by 2015.

Inequality remains constant at 0.39 through 2015.

Source: IMF staff calculations based on estimated growth of poverty of –1.1 and inequality elasticity of poverty of 1.40 (see Iradian, 2005).

Inequality increases further from 0.39 in 2000 to 0.44 by 2015.

Inequality remains constant at 0.39 through 2015.

15. If pro–poor policies stem a further growth in inequality, Mauritania can reach a much lower poverty incidence in 2015. Under assumption II, poverty incidence could be reduced to 26.2 percent if average annual nonoil per capita growth is 3.5 percent, and to 32.1 percent if average annual nonoil per capita growth is 2.5 percent (as in the low–case scenario of Chapter I). Pro–poor policies would include: (a) appropriate macroeconomic policies, in particular to contain Dutch disease; (b) a substantial increase in per capital government spending in constant U.S. dollar terms (the baseline scenario envisages about 60 percent increase over 2005–15) (c) appropriate sectoral policies that foster a broadbased growth (in particular in agriculture), increased investments in infrastructure, better access to bank credit for small and medium–size enterprises, reliable provision of water, and an efficient transport and communications network.

16. Other MDGs are also within reach if government spending priorities posted in the 2001–03 budgets are maintained. According to the World Bank estimates, reaching the 2015 MDGs will require over the next ten years a social spending increase of 35 percent in real terms compared to the expenditure budgeted for 2001–04. Table 6 shows that this can be achieved under both scenarios. Improvement in the delivery of health and education services to the poor will require the substantial building of human capital and strengthening of institutional capacities.

Table 6.Mauritania: Budgetary Social Spending–Long–Term Projections
2001–042005–15
ActualBaselineLow–case
scenarioscenario
Social spending
In percent of nonoil GDP9.08.77.6
In constant 2004 US$ millions117240191
Percent change compared to 2001–0410563
Nonoil real GDP growth (percentage change)4.45.74.6
Sources: Mauritanian authorities for 2001–04; and staff projections for 2005–15.
Statistical Appendix
Table 1.Mauritania: Gross Domestic Product at Current Prices, 1998–2004 1/
1998199920002001200220032004
(In millions of ouguiyas; unless otherwise specified)
Rural sector43,18445,05746,20847,62350,73959,35161,948
Agriculture11,47711,1469,5168,8609,49013,27612,095
Livestock31,70733,91136,69238,76341,24946,07549,853
Mining30,81929,94336,49331,67633,13336,18147,542
Manufacturing27,13238,11037,89336,56436,36739,58545,271
Fishing9,66111,85812,89914,46313,92714,88017,008
Other manufacturing17,47126,25224,99422,10122,43924,70528,263
Construction and public works10,65812,68116,39920,94525,16830,15241,700
Transports and telecommunications9,4209,13810,49015,60617,81319,71922,105
Commerce, restaurants, hotels26,29326,23328,12631,62233,52137,07542,413
Services17,46019,57522,90529,98735,44439,23645,004
Public administration32,44937,16441,42646,17049,50266,82872,308
GDP (at factor cost)197,415217,901239,941260,194281,687328,127378,291
Indirect taxes less subsidies16,17517,94818,30420,49521,68124,39128,196
GDP (at market prices)213,590235,849258,245280,688303,368352,519406,487

Old series185,262202,015221,751247,155268,481308,435357,384
Difference28,32833,83436,49433,53334,88744,08449,103

(Shares of GDP; in percent of GDP)
Rural sector20.219.117.917.016.716.815.2
Agriculture5.44.73.73.23.13.83.0
Livestock14.814.414.213.813.613.112.3
Mining14.412.714.111.310.910.311.7
Manufacturing12.716.214.713.012.011.211.1
Fishing4.55.05.05.24.64.24.2
Other manufacturing8.211.19.77.97.47.07.0
Construction and public works5.05.46.47.58.38.610.3
Transports and telecommunications4.43.94.15.65.95.65.4
Commerce, restaurants, hotels12.311.110.911.311.010.510.4
Services8.28.38.910.711.711.111.1
Public administration15.215.816.016.416.319.017.8
GDP (at factor cost)92.492.492.992.792.993.193.1
Indirect taxes less subsidies7.67.67.17.37.16.96.9
GDP (at market prices)100.0100.0100.0100.0100.0100.0100.0

The 1998 and 1999 figures are final and preliminary thereafter.

Source: Mauritanian authorities.

The 1998 and 1999 figures are final and preliminary thereafter.

Table 2.Mauritania: Gross Domestic Product by Sector of Origin at Constant 1998 Prices, 1998–2004 1/
1998199920002001200220032004
(In millions of ouguiyas)
Rural sector43,18444,47244,25142,58741,16743,85542,425
Agriculture11,47711,73710,3059,0487,2939,4736,840
Livestock31,70732,73533,94633,53933,87434,38235,586
Mining30,81929,05530,01426,86224,84826,41327,311
Manufacturing27,13234,37840,72539,29838,61839,89047,815
Fishing9,66111,25819,61621,01420,31520,28826,410
Other manufacturing17,47123,12021,10918,28418,30319,60221,405
Construction and public works10,65812,52715,70918,97621,74725,03129,086
Transports and telecommunications9,4209,30611,17712,71916,47117,26218,453
Commerce, restaurants, hotels26,29325,92126,90628,89729,47531,00832,496
Services17,46018,86519,92124,86226,20527,90829,331
Public administration32,44936,52238,45840,57342,64244,77446,565
GDP (at factor cost)197,415211,046227,160234,774241,171256,140273,482
Indirect taxes less subsidies16,17519,25618,46719,81519,31920,98122,659
GDP (at market prices)213,590230,302245,627254,589260,491277,121296,141
Annual growth rate (in percent)7.86.73.62.36.46.9
(Shares of GDP; in percent)
Rural sector20.219.318.016.715.815.814.3
Agriculture5.45.14.23.62.83.42.3
Livestock14.814.213.813.213.012.412.0
Mining14.412.612.210.69.59.59.2
Manufacturing12.714.916.615.414.814.416.1
Fishing4.54.98.08.37.87.38.9
Other manufacturing8.210.08.67.27.07.17.2
Construction and public works5.05.46.47.58.39.09.8
Transports and telecommunications4.44.04.65.06.36.26.2
Commerce, restaurants, hotels12.311.311.011.411.311.211.0
Services8.28.28.19.810.110.19.9
Public administration15.215.915.715.916.416.215.7
GDP (at factor cost)92.491.692.592.292.692.492.3
Indirect taxes less subsidies7.68.47.57.87.47.67.7
GDP (at market prices)100.0100.0100.0100.0100.0100.0100.0

The 1998 and 1999 figures are final and preliminary thereafter.

Source: Mauritanian authorities.

The 1998 and 1999 figures are final and preliminary thereafter.

Table 3.Mauritania: Growth of Output by Sector, 1999–2004

(At constant 1998 prices)

199920002001200220032004
(In percent)
Rural sector3.0-0.5-3.8-3.36.5-3.3
Agriculture2.3-12.2-12.2-19.429.9-27.8
Livestock3.23.7-1.21.01.53.5
Mining-5.73.3-10.5-7.56.33.4
Manufacturing26.718.5-3.5-1.73.319.9
Fishing16.58.812.1-3.7-8.24.6
Other manufacturing32.3-8.7-13.40.17.19.2
Construction and public works17.525.420.814.615.116.2
Transports and telecommunications-1.220.113.829.54.86.9
Commerce, restaurants, hotels-1.43.87.42.05.24.8
Services8.05.624.85.46.55.1
Public administration12.65.35.55.15.04.0
GDP (at factor cost)6.97.63.42.76.26.8
Indirect taxes less subsidies19.0-4.17.3-2.58.68.0
GDP (at market prices)7.86.73.62.36.46.9
Contribution to growth ( in percent)
Rural Sector0.6-0.1-0.7-0.61.0-0.5
Mining-0.80.4-1.3-0.80.60.3
Oil0.00.00.00.00.00.0
Manufacturing3.42.8-0.6-0.30.52.9
Construction and Public Works0.91.41.31.11.31.5
Services 1/0.41.73.42.21.51.5
Public Administration1.90.80.90.80.80.6
Indirect taxes less subsidies1.4-0.30.5-0.20.60.6
Source: Mauritanian authorities.
Table 4.Mauritania: Area Cultivated and Production of Selected Crops,1998/99–2004/05 1/
Est.
1998/991999/002000/012001/022002/032003/042004/05
(In thousands of hectares)
Area cultivated
Total cereals175.6223.2207.2194.5109.3212.5191.4
Millet and sorghum144.5194.6174.1174.382.9166.4169.5
Paddy rice25.121.818.013.019.421.016.0
Maize, wheat, and barley6.06.815.17.27.025.15.9
Cowpeas, vegetables, and other36.746.637.739.525.528.528.5
Dates4.55.04.58.08.08.08.0
(In thousands of metric tons)
Production
Total cereals194.2192.8178.5124.8115.8181.2102.9
Millet and sorghum85.2101.288.757.726.983.844.9
Paddy rice101.986.576.258.885.378.956.0
Maize, wheat, and barley7.15.113.78.33.618.52.0
Cowpeas, vegetables, and other61.870.068.15352.555.055.0
Dates1820.018.022.022.022.022.0

Crop season is from October through January.

Source: Ministry of Rural Development and the Environment (MDRE).

Crop season is from October through January.

Table 5.Mauritania: Supply of Cereals, 1998–2004

(In thousands of metric tons)

Est.
1998199920002001200220032004
Production1/139.6191.2194.6179.9120.4142.5109.5
Imports71.3209.7269.8247.7259.1355.3264.7
Rice (SONIMEX)16.928.029.19.515.20.012.4
Flour (private sector)22.8181.7240.6238.2243.9355.3251.7
Other (private sector)31.60.00.00.00.00.00.6
Food aid13.327.720.922.734.374.131.1
Total supply224.2428.7485.3450.3413.8571.9405.3
Per capita supply (in kilograms)145.3147.0162.0154.8134.2175.6112.5

Including stocks.

Sources: Commission of Food Security (CSA); Ministry of Rural Development and the Environment(MDRE); and Customs Directorate (DGD).

Including stocks.

Table 6.Mauritania: Estimated Size of Livestock Herds, Controlled Slaughtering, and Average Prices, 1998–2004
Est.Est.
1998199920002001200220032004
(In thousand of heads)
Livestock herds1/
Cattle1,4481,4971,5501,6201,6761,3151,354
Sheep and goats11,96012,55813,38413,77514,04514,32915,900
Camels1,2061,2301,2781,3291,3811,3231,350
Controlled slaughtering
Cattle52.058.86164676869
Sheep and goats140.2158.4167171181187193
Camels43.048.65052535557
(In ouguiyas per head)
Cattle26,34229,35038,50039,84841,24239,86340,318
Sheep5,5007,0007,2808,4508,5118,0808,347
Goats3,5766,5786,8417,1257,1297,0327,095
Camels46,20752,38662,35064,53266,79164,55865,294

Stock at year-end.

Source: Ministry of Rural Development and the Environment (MDRE).

Stock at year-end.

Table 7.Mauritania: Estimated Fish Catch, 1998–2004

(In thousands of metric tons)

1998199920002001200220032004
Jan–Nov
Artisanal fishing18,04314,52719,45622,13926,13123,89928,179
Traditional9,6537,58611,36412,93316,66015,23717,966
Modern8,3906,9418,0929,2069,4718,66210,213
Industrial fishing641,111490,211525,469620,146646,512615,174725,351
Demersal (deep–sea) fish26,73520,47119,32026,41420,41436,10620,834
Pelagic (surface) fish534,264419,880458,093544,837602,565532,714678,200
Other80,11249,86048,05648,89523,53346,35426,317
Total659,154504,738544,925642,285672,643639,073753,530
Sources: Fisheries Resources Research and Management Department (DEARH); and CustomsDirectorate (DGD).
Table 8.Mauritania: Composition of Fish Exports, 1998–2004
1998199920002001200220032004
Jan–Oct
(In thousand of metric tons)
Volume
Pelagic135.2154.5148.689.454.354.530.2
Demersal(deep–sea)14.212.815.520.617.514.111.8
Cephalopod18.727.126.631.020.419.417.9
Fish meal12.312.711.48.96.25.63.1
Other8.86.28.99.59.06.63.4
Total189.2213.2211.1159.3107.4100.366.3
(In millions of ouguiyas)
Value
Pelagic8,16310,41811,1087,1084,7324,5712,544
Demersal (deep–sea)2,9673,0114,4044,8834,7563,1412,710
Cephalopod12,97216,95416,63520,63719,82524,51923,315
Fish meal9221,0561,081884670593326
Other1,0751,1152,2182,8282,9412,5411,582
Total26,09932,55435,44536,34032,92435,36530,478
Sources: Fisheries Resources Research and Management Department (DEARH); and CustomsDirectorate (DGD).
Table 9.Iron Ore—Production, Exports, and Stocks, 1998–2004
1998199920002001200220032004
Jan–Sep
(In thousand metric tons)
Production11,37310,40111,34510,3029,55310,1538,396
Exports11,40211,04211,06910,09310,4609,6278,347
Changes in stocks-29-641276209-90752649
Stocks (end of period)2,0101,3691,6451,8549471,4731,522
(In percent change)
Production-2.8-8.59.1-9.2-7.36.3-17.3
Exports-1.8-3.20.2-8.83.6-8.0-13.3
Source: National Industrial and Mining Company (SNIM).
Table 10.Mauritania: SNIM—Operating Accounts, 1998–2004

(In millions of ouguiyas)

1998199920002001200220032004
Jan–Sep
Total revenue44,95142,81954,33057,17744,75948,86051,348
Sales (in millions of metric tons)11.411.011.110.11010.28.4
Total expenses32,67035,77244,97650,47243,75048,16338,012
Cost of goods sold15,48416,15420,64922,96522,12924,49118,541
Personnel expenses4,4155,3785,2075,3495,2415,3844,545
Financial expenses5,2802,9132,786772086,4351,572
Depreciation and other provisioning7,2247,93411,41315,73912,2877,5669,955
Taxes9543639362111911992
Other expenses1722,9584,5285,7213,7664,1683,307
Operating profits (+)/losses (-)12,2817,0479,3546,7051,00969713,336
Source: National Industrial and Mining Company (SNIM).
Table 11.Mauritania: SNIM—Balance Sheet, 1998–2004

(In millions of ouguiyas; end of period)

1998199920002001200220032004
Jan–Sep
Assets100,476101,402100,90599,936107,311114,462121,520
Cash in banks15,63813,66116,79115,11015,9646,4329,624
Receivables5,8186,38111,5099,54611,2569,20511,047
Inventories10,0639,06110,90314,50711,66115,34315,673
Fixed assets32,22537,52256,99159,11568,42583,47585,171
Fixed capital formation expenses7,6007,232
Uncalled capital
Other29,13327,5454,7111,6585.06.84.9
Liabilities and equity100,47799,134100,90599,936107,311114,462121,520
Short–term debt4,9534,46416,42316,46522,54625,16423,519
Long–term debt53,78053,26147,66747,31552,40559,42659,486
Equity29,04532,45232,30934,52135,57133,09829,472
Losses (-) or profits (+)1/8,3623,7894,5061,635-3,211-3,2279,043
Other4,3375,168

Figures are equivalent to operating profits reported in Table 15 less special transfers to the government.

Source: National Industrial and Mining Company (SNIM).

Figures are equivalent to operating profits reported in Table 15 less special transfers to the government.

Table 12.Mauritania: Public Utility Rates, 1998–2004
1998199920002001200220032004
Jan–Nov
(In ouguiyas per kilowatt hour)
Electricity
Medium voltage (industry)
One hook–up17.620.223.823.823.823.223.2
Two hook–ups10.411.914.914.914.914.914.9
Low voltage
Private24.627.631.731.731.731.731.7
Public lighting27.031.035.735.737.137.137.1
Other27.031.035.735.735.735.735.7
( In ouguiyas per cubic meter)
Water
Private
Tranche 177.985.093.593.593.593.593.5
Tranche 2154.4168.4185.2185.2185.2185.2185.2
Tranche 3194.0211.7232.9232.9232.9232.9232.9
Industry and government161.7176.4193.6193.6193.6193.6193.6
Public fountains77.977.985.785.785.785.785.7
Source: National Water and Electricity Company (SONELEC).
Table 13.Mauritania: Consumption of Petroleum Products, 1998–2004

(In thousands of metric tons)

1998199920002001200220032004
Jan–Nov
Ordinary gasoline36.733.826.022.324.326.925.7
Super gasoline0.00.00.00.00.00.00.0
Fuel oil85.289.483.778.780.176.174.1
Kerosene17.618.119.918.720.122.820.8
Lighting oil0.80.30.21.30.81.2
Gas oil197.5213.5224.8246.8277.4289.2285.4
Fishing fleet60.459.757.759.761.262.858.4
Industrial57.057.054.656.056.058.655.0
Artisanal3.42.73.13.75.24.23.3
Transportation67.092.699.7107.6136.8158.0157.4
SONELEC12.112.416.430.931.518.322.9
SNIM50.348.851.148.647.950.146.8
Other7.7
Butane17.017.417.418.118.523.124.0
Source: Ministry of Water and Energy, Directorate of Energy.
Table 14.Mauritania: Unit Prices of Petroleum Products, 2001–04

(Prices per liter; unless otherwise specified)

2001200220032004
9–Jan20–Mar27–Jun26–Aug8–Nov27–Jan3–Mar28–May1–Sep16–Jan3–Apr7–Aug19–Oct3–Feb6–May25–Aug
Regular gasoline173.1173.1171.1167.0152.5149.8137.5144.6141.5131.9145.7137.7135.7135.7150.7212.8
Lighting oil108.2108.2107.2101.690.083.983.983.985.1100.2102.4100.9100.9100.9100.9161.0
Gas oil
Transportation119.1119.1118.1113.1105.1100.597.0100.2101.4112.8118.8110.8106.8106.8120.2156.2
Butane (bottle of 12.5 kg)1500166016601560156015601560156015601560156015601560156015601560
Source: Ministry of Water and Energy, Directorate of Energy.
Table 15.Mauritania: Consumer Price Index for Nouakchott, January 2004–February 2005

Base period: April 2002–March 2003

LeisureHotelsServicesOverall
FoodstuffsClothingLodgingFurnitureHealthTransportCultureEducationRestaurantsand otherIndex
Weights54.45.913.76.31.510.31.60.61.84.1100.0
(Annual average)
2004118.0117.8113.5121.5109.2103.1104.4105.6109.984.3114.1
(Monthly average)
2004
January108.0109.0108.0105.5102.5100.5102.6105.5108.883.1106.0
February109.0112.9107.4114.9106.4100.6102.6105.6109.383.2107.3
March111.6112.6109.2117.2107.4100.6102.6103.9109.484.0109.1
April112.6115.9110.9117.4108.4100.6102.6103.7109.584.1110.1
May113.8115.1111.4116.4107.0101.9102.4103.6107.283.4110.8
June116.0116.8112.9119.8108.5101.9103.4103.6107.683.5112.6
July117.7118.6115.5124.0110.0102.7105.8104.3107.684.3114.4
August121.8120.5115.5123.7109.8102.7105.8104.3107.684.3116.7
September122.5120.8117.0128.5111.2106.4105.9106.1108.184.3118.0
October126.3120.9117.4128.5111.3106.4105.9106.7108.184.4120.2
November127.6125.1118.0130.7113.6106.4106.2110.1117.685.8121.6
December128.5125.9118.2131.0114.1106.4106.5110.1117.687.2122.3
2005
January131.5130.2116.9132.4123.8106.7105.9109.2121.691.2124.5
February132.4128.3117.0132.7124.4106.8110.5112.4124.291.9125.0
Source: National Statistical Office (ONS).

A new index based on the 2001 household survey and expanded consumption basket.

Source: National Statistical Office (ONS).

A new index based on the 2001 household survey and expanded consumption basket.

Table 16.Mauritania: Evolution of Minimum Wages and Salaries, 1998–2004
1998199920002001200220032004
(In ouguiyas)
Private sector (hourly wages)
SMIG1/42.8342.8342.8342.8342.8342.8342.83
SMAG2/42.8342.8342.8342.8342.8342.8342.83
Public sector (civil servants’ monthly salary)
Category A120,93221,35023,48525,45527,46432,68238,565
Category A219,53519,92521,91823,85625,83330,74236,275
Category B22,55923,68726,05628,07730,13935,86542,321
Category C15,75616,07117,67819,53221,42225,49230,081
Category D13,96914,24915,67417,48719,33723,01127,153
Category E (teachers)
Assistant teachers19,41319,80121,78123,71725,69130,57236,075
Teachers24,71825,21227,73329,78831,88337,94144,771
Assistant professors31,49032,12035,33237,53939,78947,34955,872
(In U.S. dollars)
Private sector (hourly wages)
SMIG1/0.230.200.180.170.160.160.16
SMAG2/0.230.200.180.170.160.160.16
Public sector (civil servants’ monthly salary)
Category A111110298100101144145
Category A210395919395135137
Category B119113109110111158160
Category C8377747679112113
Category D7468656871101102
Category E (teachers)
Assistant teachers10395919395135136
Teachers131120116117117167169
Assistant professors167153147147146208211

Guaranteed minimum industrial wage.

Guaranteed minimum agricultural wage.

Source: Ministry of Finance, Directorate of Budget.

Guaranteed minimum industrial wage.

Guaranteed minimum agricultural wage.

Table 17.Mauritania: Public Investment Program and its Financing by Sector, 1998–2004

(In millions of ouguiyas)

Est
1998199920002001200220032004
Rural development4,1214,3884,5525,2326,1486,8996,096
Industrial development1,7142,8202,1543,8263,7263,6082,285
SNIM1,3562,43450026457529162
Infrastructure5,1484,2046,7288,31210,94213,7485,449
Human resources3,1072,9603,4923,8476,4535,2422,586
Institutional development8454861,7741,0911,1072,031561
Multisectorial projects1/6782,1554,1625,0106,070825
Total investment16,29017,96921,35526,49733,84338,12717,965
State9,5379,98812,96219,20127,42332,43113,195
SONADER1,5801,9251,4381,8841,1192,1792,276
Parastatals3,8173,6226,4555,3864,8442,9872,332
SNIM1,3562,43450026457529162
Financing16,29017,96921,35526,49733,84338,12717,965
Government9,5379,98812,96219,20127,42332,43113,195
Domestic resources3,7392,9465,12710,59414,90818,482
Grants1,7031,9302,4652,4182,8993,5332,574
Loans4,0945,1115,3706,1899,61610,41710,621
SONADER1,5801,9251,4381,8841,1192,1792,276
Domestic resources140147333307188431
Grants39867162439120417291
Loans1,0431,1074811,1867261,7311,985
Parastatals3,8173,6226,4555,3864,8442,9872,332
Domestic resources2,1221,3382,9589451,3982,227
Grants7887711,1211,4691,30279763
Loans9071,5122,3772,9712,1446811,569
SNIM1,3562,43450026457529162
Savings
Grants2,33545026456529162
Loans1,35699500100
Memorandum items:
External financing10,28913,53712,93814,65117,34916,98717,965
Grants2,8895,7074,6604,3044,8624,1583,790
Loans7,4007,8308,27810,34612,48712,82914,175

Included in the consolidated investment budget (BCI) since 1999.

Source: Ministry of Economic Affairs and Development.

Included in the consolidated investment budget (BCI) since 1999.

Table 18.Mauritania: Consolidated Government Operations, 1998–2004 1/
1998199920002001200220032004
(In billions of ouguiyas)
Revenue and grants53.861.260.759.9112.098.9113.7
Tax revenue29.531.633.336.438.743.557.6
Nontax revenue21.624.422.510.957.441.545.6
Grants1/2.75.24.912.615.913.810.5
Of which: multilateral HIPC assistance8.511.68.77.7
Expenditures and net lending2/47.151.767.865.684.5213.5196.7
Current expenditures33.136.339.142.652.6127.3122.4
Wages and salaries9.19.611.012.213.014.015.2
Goods and services10.712.413.014.722.037.644.4
Transfers and subsidies2.73.03.64.04.424.815.2
Military expenditures3.94.14.24.44.942.836.7
Interest on public debt6.67.27.47.28.38.110.9
Capital expenditures and net lending13.815.128.723.132.056.167.3
Fixed capital formation10.811.616.920.529.050.366.4
Domestically–financed4.64.48.811.816.536.353.4
Foreign–financed6.27.28.18.612.514.013.0
Restructuring and net lending3.03.511.82.62.95.91.0
Unidentified30.07.0
Overall balance excluding grants4.04.3-12.0-18.311.6-128.4-93.5
Overall balance including grants6.79.5-7.2-5.727.4-114.6-83.0
Financing-6.7-9.57.25.7-27.4114.683.0
Foreign (net)-6.0-5.3-0.2-3.1-1.1-2.5-3.9
Drawings5.67.613.310.814.212.410.5
Budgetary support1.52.47.94.64.61.90.0
Projects4.15.25.46.29.610.510.5
Amortization due-11.6-12.9-13.5-13.9-15.3-14.9-14.4
Domestic (net)-8.1-13.5-19.4-3.4-37.0103.368.5
Banking system-11.2-11.0-18.2-2.9-36.9103.268.3
Other3.0-2.5-1.2-0.5-0.10.10.2
Exceptional financing7.49.310.88.510.713.814.1
Change in domestic arrears3/7.0
Mauritel op. and other privatization revenue16.03.7
Other (incl. float and errors and omissions)-2.7
Memorandum items:
Extrabudgetary expenditure115.690.6
HIPC assistance (including all exceptional financing)11.917.022.322.420.9
Social expenditure (current and capital)12.714.016.720.228.556.747.6
Of which : health and education12.714.013.716.122.632.635.7

Including multilateral HIPC grants starting in 2001.

Reportedly on a commitment basis—subject to qualifications mentioned in Box 2 of the Staff Report.

Staff estimate; includes the extra budgetary expenditure (in 2004), for which the spending authorization was issued ex post.

Sources: Mauritanian authorities; and Fund staff estimates.

Including multilateral HIPC grants starting in 2001.

Reportedly on a commitment basis—subject to qualifications mentioned in Box 2 of the Staff Report.

Staff estimate; includes the extra budgetary expenditure (in 2004), for which the spending authorization was issued ex post.

Table 19.Mauritania: Consolidated Government Operations, 1998–2004 1/
1998199920002001200220032004
(In percent of GDP)
Revenue and grants25.225.923.521.336.928.028.0
Tax revenue13.813.412.913.012.712.314.2
Nontax revenue10.110.38.73.918.911.811.2
Grants1/1.32.21.94.55.23.92.6
Of which: multilateral HIPC assistance3.03.82.51.9
Expenditures and net lending2/22.121.926.323.427.960.648.4
Current expenditures15.515.415.215.217.336.130.1
Wages and salaries4.34.14.24.44.34.03.7
Goods and services5.05.35.05.27.210.710.9
Transfers and subsidies1.31.31.41.41.57.03.7
Military expenditures1.81.71.61.61.612.19.0
Interest on public debt3.13.02.92.62.72.32.7
Capital expenditures and net lending6.46.411.18.210.515.916.6
Fixed capital formation5.04.96.57.39.614.316.3
Domestically–financed2.21.83.44.25.410.313.1
Foreign–financed2.93.13.13.14.14.03.2
Restructuring and net lending1.41.54.60.91.01.70.2
Unidentified8.51.7
Overall balance excluding grants1.91.8-4.7-6.53.8-36.4-23.0
Overall balance including grants3.24.0-2.8-2.09.0-32.5-20.4
Financing-3.2-4.02.82.0-9.032.520.4
Foreign (net)-2.8-2.2-0.1-1.1-0.4-0.7-1.0
Drawings2.63.25.13.84.73.52.6
Budgetary support0.71.03.01.61.50.50.0
Projects1.92.22.12.23.23.02.6
Amortization due-5.4-5.5-5.2-4.9-5.0-4.2-3.5
Domestic (net)-3.8-5.7-7.5-1.2-12.229.316.8
Banking system-5.2-4.7-7.1-1.0-12.229.316.8
Other1.4-1.1-0.5-0.20.00.00.0
Exceptional financing3.53.94.23.03.53.93.5
Change in domestic arrears3/1.7
Mauritel op. and other privatization revenue6.21.3
Other (incl. float and errors and omissions)-0.7
Memorandum items:
Extrabudgetary expenditure32.822.3
HIPC assistance (including all exceptional financing)4.66.17.46.45.1
Social expenditure (current and capital)5.95.96.57.29.416.111.7
Of which : health and education5.95.95.35.77.49.38.8

Including multilateral HIPC grants starting in 2001.

Reportedly on a commitment basis—subject to qualifications mentioned in Box 2 of the Staff Report.

Staff estimate; includes the extra budgetary expenditure (in 2004), for which the spending authorization was issued ex post.

Sources: Mauritanian authorities; and Fund staff estimates.

Including multilateral HIPC grants starting in 2001.

Reportedly on a commitment basis—subject to qualifications mentioned in Box 2 of the Staff Report.

Staff estimate; includes the extra budgetary expenditure (in 2004), for which the spending authorization was issued ex post.

Table 20.Mauritania: Consolidated Government Revenue, 1998–2004

(In billions of ouguiyas)

1998199920002001200220032004
Total revenue51.156.055.847.396.185.0103.2
Tax revenue29.531.633.336.438.743.557.6
Tax on income and profits9.19.910.611.312.111.715.7
Tax on business profits4.14.54.85.05.46.38.7
Tax on wages and salaries4.64.95.35.96.25.06.3
General income tax0.20.30.30.30.40.30.3
Other0.20.20.20.10.20.20.3
Employers’ payroll tax0.00.00.00.00.10.10.1
Taxes on property0.30.40.50.50.50.40.7
Taxes on goods and services14.315.816.518.219.524.230.1
VAT6.16.97.89.310.416.020.7
Turnover taxes4.24.34.84.34.33.32.9
Tax on petroleum products2.22.62.12.62.62.62.8
Other excises1.51.61.41.51.71.62.8
Other0.30.30.40.50.50.70.9
Taxes on international trade5.65.45.56.16.36.810.6
Import taxes5.65.45.56.16.36.810.6
Other taxes and duties0.20.20.30.20.20.30.4
Nontax revenue21.624.422.510.957.441.545.6
Fishing royalties and penalties17.416.116.45.351.832.938.2
Revenue from public enterprises0.35.04.11.62.22.10.8
Revenue from capital1.10.51.62.42.31.65.4
Other1/2.82.70.41.61.25.01.2

Including special accounts

Sources: Mauritanian authorities; and Fund staff estimates.

Including special accounts

Table 21.Mauritania: Consolidated Government Revenue, 1998–2004
1998199920002001200220032004
(In percent of GDP)
Total revenue23.923.721.616.931.724.125.4
Tax revenue13.813.412.913.012.712.314.2
Tax on income and profits4.34.24.14.04.03.33.9
Other direct taxes0.20.20.20.20.20.10.2
Taxes on goods and services6.76.76.46.56.46.97.4
Taxes on international trade2.62.32.12.22.11.92.6
Other tax revenue0.10.10.10.10.10.10.1
Nontax revenue10.110.38.73.918.911.811.2
Fishing licenses and royalties8.16.86.41.917.19.39.4
Other nontax revenue2.03.52.32.01.92.41.8
(In percent of total revenue)
Tax revenue57.856.559.776.940.251.255.8
Tax on income and profits17.817.619.123.812.613.815.2
Other direct taxes0.80.70.91.20.60.60.8
Taxes on goods and services28.028.229.538.520.328.529.1
Taxes on international trade10.99.79.812.96.58.010.3
Other tax revenue0.30.30.50.50.20.30.3
Nontax revenue42.243.540.323.159.848.844.2
Fishing royalties and penalties34.028.829.411.153.938.737.1
Other nontax revenue8.214.810.912.05.910.17.1
(In percent of tax revenue)
Tax on income and profits30.831.231.931.031.327.027.3
Other direct taxes1.31.31.51.61.41.21.4
Taxes on goods and services48.549.949.450.050.555.652.2
Taxes on international trade18.817.216.416.816.215.618.4
Other tax revenue0.60.50.80.60.60.70.6
Sources: Mauritanian authorities; and Fund staff estimates.
Table 22.Mauritania: Commercial Banks

(As of end–December 2004)

YearSubscribedNumber
Name of BankEstablishedShare holdersCapitalof
(UN millions)Branches
Banque Al Wava Mauritanienne1985Group El Baraka15%2,0002
Islamique (BAMIS)Private Mauritanians85%
Banque de l’Habitat de Mauritanie1997Private Mauritanians50%1,5006
(BADH)Government agencies (SNIM)27%
Other banks23%
Banque Mauritanienne pour le1974Private Mauritanians100%3,00021
Commerce International (BMCI)
Banque Nationale de Mauritanie1989Private Mauritanians100%2,50013
(BNM)
Chinguetti Bank1972Mauritanian Government49%3,5002
Foreign Bank of Libya51%
Générale de Banque de Mauritanie1995Private Mauritanians65%7,0002
(GBM)Belgolaise30%
SFI5%
Banque du Commerce et de l’Industrie1999Private Mauritanians73%2,0406
(BCI)Private Foreigners27%
BACIM2002Private Mauritanians100%1,0005
Source: Central Bank of Mauritania.
Table 23.Mauritania: Monetary Survey, 1998–2004

(In millions of ouguiyas; end of period)

1998199920002001200220032004
Net foreign assets411-47910,15117,30348,480-16,559-68,258
Central Bank-1,473-2,3297,86515,47546,511-6,527-47,048
Commercial banks1,8841,8502,2861,8281,969-10,032-21,210
Net domestic assets27,61129,70122,80021,347-6,378102,202194,596
Domestic credit16,9326,778-8094,281-18,885107,781205,140
Claims on the government (net)-24,015-42,341-60,589-65,636-102,42876581,240
Claims27,04021,16319,00816,90717,58773,75094,340
Deposits-51,055-63,504-79,597-82,543-120,015-72,985-13,100
Claims on the economy40,94749,11959,78069,91783,543107,016123,900
Other items (net)10,67922,92323,60917,06612,507-5,579-10,544
Valuation change26,21225,54825,34425,69641,33431,30649,127
Other-15,533-2,625-1,735-8,630-28,827-36,885-59,671
Money and quasi–money28,02229,22232,95138,65042,10285,643126,338
Money18,74020,30024,15127,72128,91067,345104,132
Currency outside banks and treasury5,8015,5136,4026,6886,28215,63436,171
Demand deposits12,93914,78717,74921,03322,62851,71167,961
Quasi–money9,2828,9228,80010,92913,19218,29822,206
Source: Data provided by the Mauritanian authorities.
Table 24.Mauritania: Assets and Liabilities of the Central Bank, 1998–2004

(In millions of ouguiyas; end of period)

1998199920002001200220032004
Assets87,37695,048114,098117,980149,407175,858125,558
Foreign assets41,75343,74757,50767,25399,51150,8119,952
Gold6717447818208371,0641,285
Foreign exchange41,61843,61957,37967,12599,37050,6779,923
SDRs30232323362929
Other1051051051051051050
Claims on the government22,30222,13022,13019,99019,99066,45083,260
Claims on commercial banks18,400700
Other assets23,32129,17134,46130,73729,90640,19731,646
Liabilities87,37695,048114,098117,980149,407175,858125,558
Reserve money8,4068,7889,2229,72310,03830,87269,769
Currency outside banks and treasury5,8015,5136,4026,6886,28215,63436,171
(Memo: total currency in circulation)7,0547,1188,0978,4337,87119,80954,769
Bankers’ deposits2,6053,2752,8203,0353,75615,23833,598
Foreign liabilities44,01946,07649,64251,77852,98557,34157,002
Short term23,09623,96824,84827,90530,30127,98723,597
of which: Use of Fund credit22,69523,74924,71127,77130,19727,69923,162
Long term20,92322,10824,79423,87322,68429,35433,405
Government deposits51,30055,51268,51668,41396,97472,98513,127
of which: Counterpart funds12,15113,81920,13822,43522,16118,45910,755
Capital account5,1615,5946,3396,9127,1819,0269,102
Other liabilities-21,510-20,922-19,621-18,846-17,7715,634-23,442
of which: valuation change1/-24,745-24,295-23,860-24,263-24,431-30,994-48,872
Memorandum items:
Net foreign assets-2,266-2,3297,86515,47546,526-6,530-47,050
Net credit to the government-28,998-33,382-46,386-48,423-76,984-6,53570,133

Assumed by the Government as of end–December 2004 but not yet reclassified.

Source: Central Bank of Mauritania.

Assumed by the Government as of end–December 2004 but not yet reclassified.

Table 25.Mauritania: Assets and Liabilities of Commercial Banks, 1998–2004

(In millions of ouguiyas; end of period)

1998199920002001200220032004
Assets54,35461,67172,55782,31898,753157,705195,338
Reserves1/2,3902,9842,8873,1053,88415,24727,198
Of which: with the central bank1,3312,1241,4871,6382,59011,56912,032
Foreign assets4,9624,9645,4505,0225,2247,5748,326
Of which: with banks4,8134,7995,1944,7594,9407,2267,864
Claims on the government-593-967-3,122-3,083-2,4037,28811,035
Claims on the economy39,83546,94258,48668,93982,634104,471120,605
Of which: short-term credit32,09136,70545,61451,95263,15391,570100,741
Other assets7,7607,7488,8568,3359,41423,12528,174
Liabilities54,35461,67172,55782,31898,653157,705195,338
Demand deposits12,46714,78717,74921,03322,62851,55667,961
Time deposits9,2828,9228,80010,92913,19218,29822,206
Foreign liabilities3,0783,1633,1643,1943,25517,60629,488
Of which: to banks2,7462,6852,9442,3532,35710,87818,747
Government deposits1,6927,99211,08114,13023,14500
Capital accounts24,20325,16928,63629,92332,35843,19160,857
Other liabilities3,6321,6383,1273,1094,07527,05414,826
Of which: valuation change-1,467-1,253-1,484-1,433-1,706-1,098-832
Memorandum items:
Net foreign assets1,8841,8012,2861,8281,969-10,032-21,162
Net credit to the government-2,285-8,959-14,203-17,213-25,5487,28811,035

Including cash held by the commercial banks.

Source: Central Bank of Mauritania:

Including cash held by the commercial banks.

Table 26.Mauritania: Foreign Assets and Liabilities of the Banking System, 1998–2004

(In millions of U.S. dollars; end of period)

1998199920002001200220032004
(In millions of U.S. dollars; end of period)
Banking system (net)2-24469180-62-268
Assets23121627427439022070
Liabilities-229-218-230-205-209-282-338
Central Bank (net)-7-103462173-25-184
Assets1/20719425025537019139
Gold3333345
Foreign exchange1/20319124625136718734
SDRs0000000
Other1000000
Liabilities-214-205-216-193-197-216-223
IMF credit-110-106-98-105-112-104-90
Arab Monetary Fund-24-22-26-20-18-13-9
Other-79-77-92-67-67-99-124
Commercial banks (net)981077-37-84
Assets24222419192931
Liabilities-15-14-14-12-12-66-115
Memorandum item:
Ouguiyas/U.S. dollar (end–period)206225230264269266255
(In millions of ouguiyas; end of period)
Banking system (net)411-43010,14318,17748,484-16,381-68,498
Assets47,50848,70462,95172,267104,72458,49017,878
Liabilities-47,097-49,134-52,808-54,090-56,240-74,871-86,376
Central Bank (net)-1,473-2,3367,86616,34946,515-6,558-47,045
Assets1/42,54643,74057,50067,24599,50050,7909,961
Gold6717447128208371,0621,277
Foreign exchange1/41,74042,86856,67166,29798,52249,7288,684
SDRs302321233600
Other1051059610510500
Liabilities-44,019-46,076-49,634-50,896-52,985-57,348-57,005
IMF credit-22,695-23,749-22,527-27,771-30,197-27,612-22,986
Arab Monetary Fund-4,989-5,041-5,871-5,405-4,747-3,452-2,299
Other-16,335-17,286-21,236-17,720-18,041-26,285-31,721
Commercial banks (net)1,8841,9062,2771,8281,969-9,824-21,454
Assets4,9624,9645,4515,0225,2247,7007,917
Liabilities-3,078-3,058-3,174-3,194-3,255-17,523-29,371

Excludes the encumbered foreign reserves of UM 7.9 billions identified by the external audit of the 2002 balance sheet of the BCM.

Source: Central Bank of Mauritania.

Excludes the encumbered foreign reserves of UM 7.9 billions identified by the external audit of the 2002 balance sheet of the BCM.

Table 27.Mauritania: Selected Lending and Deposit Interest Rates, 1998–2004

(In percent per year)

1998199920002001200220032004
Discount rate of the Central Bank18181311111111
Maximum rate charged by commercial banks
on credits extended to customers28282321212121
Rate applied to demand deposits of
Mauritanians residing overseas1/8888888
Minimum rate on savings101088888
Treasury bill rate2/6.06.35.97.27.2

Demand deposits of residents are not remunerated.

Overall average for all maturities.

Source: Central Bank of Mauritania.

Demand deposits of residents are not remunerated.

Overall average for all maturities.

Table 28.Mauritania: Distribution of Bank Credit by Maturity and Sectors, 1998–2004
1998199920002001200220032004
(In millions of ouguiyas; end of period)
Total33,80240,01556,57166,55280,014102,023107,300
Short term32,05236,63552,57661,18174,16691,57089,140
Agriculture and livestock3411533366201,3201,1371,318
Fishing8,5339,67712,25913,22814,78814,31013,573
Mining940092591
Manufacturing1,2841,6032,0781,7301,5662,2542,932
Construction6761,3412,7793,8415,51510,89713,490
Transport2574213451,3967451,5281,331
Services1,6951,4344,5706,6128,88816,45518,181
Trade12,75014,85421,54826,81033,37324,17625,875
Other6,5077,1488,6616,9447,96220,55412,439
Medium term1,7503,3803,9955,3715,84810,45318,160
Agriculture and livestock00197181713369
Fishing6271,1632,3922,5262,88225072,859
Mining08201246317
Manufacturing7451,01433078592313471,456
Construction0065492272603553
Transport0741247110259367
Services1048129538368526947,792
Trade9412320684480015403,883
Other2745174961131041224864
(In percent of total bank credit)
Agriculture and livestock1.00.40.91.21.71.11.3
Fishing27.127.125.923.722.116.515.3
Manufacturing6.06.54.33.83.13.54.1
Construction2.03.45.06.57.211.313.1
Transport0.81.20.62.21.11.81.6
Services5.04.88.610.512.018.824.2
Trade38.037.438.541.642.725.227.7
Other20.119.216.210.610.121.312.4
Total100100100100100100100
Short term95929392939083
Medium term587871017
Source: Central Bank of Mauritania.
Table 29.Mauritania: Balance of Payments, 1998–2004

(In millions of U.S. dollars, unless otherwise indicated)

1998199920002001200220032004
Est.
Trade balance1.928.48.5-33.7-78.9-349.1-377.8
Exports359.7333.1344.7338.6330.3303.1408.2
Of which : iron ore217.0177.1194.1178.5183.8175.3244.2
fish140.6154.8149.1156.9143.5125.8162.7
Imports, fob-357.9-304.7-336.2-372.3-409.1-652.2-786.0
Of which : petroleum products-49.5-61.0-99.4-94.5-107.6-118.0-145.0
oil exploration/production related imports0.04.2-9.0-14.4-14.3-84.7-109.2
Government-101.4-81.0
SNIM (petroleum products excl.)-86.6-77.0-77.2-109.1-121.8
other-227.7-186.3-210.0-239.0-329.0
Of which : primary food products38.451.935.3
Services and Income (net)-118.3-122.5-133.3-164.4-6.5-80.3-153.5
Services (net)-138.7-148.3-152.2-141.5-140.9-144.9-238.3
Credit36.030.134.340.851.352.842.0
Debit-174.6-178.4-186.5-182.3-192.3-197.7-280.3
Of which : Oil exploration/production related payments0.00.00.0-31.5-31.50.0-78.0
Income (net)1/20.425.819.0-22.8134.564.684.9
Of which : Fish license payment1/58.957.247.50.0161.695.6106.8
Interest due on public debt-40.8-36.6-38.3-33.2-36.6-36.9-38.9
Transfers71.2126.597.3132.9103.3
Private unrequited transfers (net)55.942.435.447.930.445.047.7
Official transfers30.349.335.878.666.988.055.6
Of which: multilateral HIPC assistance0.00.00.033.442.239.931.1
Current account balance-30.3-2.3-53.5-71.612.0-296.4-428.0
Capital account-47.9-23.112.148.149.488.4206.8
Direct investment-0.315.140.164.457.7101.9201.5
Of which: related to oil exploration0.05.811.250.050.095.3187.4
Official medium– and long–term loans-47.6-38.2-28.0-16.3-8.3-13.45.3
Disbursements42.248.075.758.769.771.880.7
Amortization-89.8-86.3-83.7-75.0-78.1-85.2-75.3
Errors and omissions52.56.619.7-11.5-8.5-96.0-43.1
Overall balance-25.7-18.9-21.7-34.952.8-303.9-264.2
Financing25.718.921.734.9-52.8303.9264.2
Net foreign assets-18.8-23.4-46.1-24.6-114.9242.7206.1
Central bank (net)-7.9-24.1-44.4-27.6-114.5197.6159.6
Assets-2.7-21.0-55.4-4.6-115.7179.0152.3
Liabilities-5.2-3.111.0-23.01.218.67.3
Commercial banks (net)-10.90.7-1.73.0-0.445.146.5
Exceptional financing44.542.267.959.562.161.258.1
Memorandum items:
Current account balance (percent of GDP)
Incl. imports related to oil and other mining exploration-2.7-0.2-5.0-6.51.1-22.3-27.9
Excl. imports related to oil and other mining exploration-2.7-0.6-4.1-2.35.2-15.9-15.7
Gross official reserves (end of period)2/
In millions of U.S. dollars182.6203.6250.0254.6370.3191.339.0
In months of imports3/4.15.05.95.55.82.60.6
Debt service–to–exports ratio (after debt relief)23.521.823.012.311.510.19.2

The relatively high fish license payment in 2002 reflects the late arrival of the EU fishing royalties that were expected in 2001.

Including gold.

Imports of goods and services for the 12 months ahead, excluding oil exploration and other mining FDI–related imports.

Sources: Data provided by the Mauritanian authorities; and Fund staff estimates and projections.

The relatively high fish license payment in 2002 reflects the late arrival of the EU fishing royalties that were expected in 2001.

Including gold.

Imports of goods and services for the 12 months ahead, excluding oil exploration and other mining FDI–related imports.

Table 30.Mauritania: Exports and Imports, 1998–2004

(In millions of U.S. dollars; unless otherwise specified)

1998199920002001200220032004
Total exports, f.o.b.359.7333.1344.7338.6330.3303.1408.2
Iron ore
Value217.0177.1194.1178.5183.8175.3244.2
Volume (millions of metric tons)11.411.011.110.110.59.611.3
Change in percent-2.6-3.50.9-9.04.0-8.017.4
Unit value ($US/metric ton)19.016.117.517.717.618.222.1
Change in percent5.3-15.59.00.8-0.63.621.4
Fish
Value140.6154.8149.1156.9143.5125.8162.7
Pelagic1/52.057.156.437.324.217.911.0
Demersal fish8.98.013.115.714.38.27.8
Cephalopod72.478.170.892.295.992.1138.1
Other7.311.68.811.89.17.55.8
Volume (thousands of metric tons)183.3208.2197.5153.8102.180.186.8
Pelagic1/151.8170.5156.8105.462.649.048.8
Demersal fish7.25.98.310.711.07.58.2
Cephalopod19.326.227.132.624.219.726.5
Other4.95.65.35.14.43.93.3
Unit value ($US/metric ton)
Pelagic1/342335360354387365226
Demersal fish1,2391,3611,5671,4631,3041,095950
Cephalopod3,7532,9812,6132,8273,9674,6755,212
Other1,4952,0751,6672,3162,0781,9521,758
Other exports2.21.21.53.22.92.01.3
Total imports f.o.b. (customs data)357.9304.7336.2372.3409.1652.2786.0
Total, excluding SNIM257.3210.8249.6295.3331.9543.1664.2
Public investment program and aid2/42.620.733.625.021.918.520.4
Private sector214.6185.9209.3255.9295.7338.5412.8
Oil exploration-related machinery and equipment0.04.26.714.414.384.7109.2
Government101.481
SNIM (petroleum products excl.)100.693.986.677.077.2109.1121.8
Memorandum items (customs data)
Petroleum products49.561.099.494.5107.6118145

Including fish meal.

Including cereals and other food aid.

Sources: Mauritanian authorities.

Including fish meal.

Including cereals and other food aid.

Table 31.Mauritania: Foreign Trade Indices, 1998–2004

(Annual percentage changes)

1998199920002001200220032004
Export value ($US)-11.8-7.43.5-2.7-1.5-8.234.7
Export volume6.80.9-3.4-9.3-13.019.2
Export price ($US)-13.32.90.89.05.413.1
Import value ($US)0.7-14.910.310.79.959.420.5
Import volume-13.621.412.43.033.68.2
Import price ($US)-1.4-9.1-1.56.719.311.4
Terms of trade-12.013.22.42.1-11.71.5
Sources: Mauritanian authorities; and Fund staff estimates.
Table 32.Mauritania: Services and Transfers, 1999–2004

(In millions of U. S. dollars)

199920002001200220032004
Total services (net)-122.5-133.3-164.4-6.4-80.3-153.5
Nonfactor services (net)-148.3-152.2-141.5-140.9-144.9-238.3
Receipts30.134.340.851.352.842.0
Transport1.00.20.10.02.20.4
Travel5.86.06.33.86.05.7
Fishing royalties12.214.620.030.027.525.0
Government4.84.44.85.55.24.9
Other services6.39.19.611.911.95.9
Payments-178.4-186.5-182.3-192.3-197.7-280.3
Freight and insurance-26.5-28.8-29.0-37.9-51.7-67.7
Travel-15.6-12.2-9.7-8.1-10.0-10.6
Transport-52.5-52.8-34.2-28.1-22.1-21.8
Fishing vessel leasing-46.7-48.0-28.5-19.2-12.4-11.2
Other-5.9-4.8-5.7-8.9-9.7-10.6
Government-26.2-18.1-18.3-25.30.00.0
Other payments-57.6-74.6-91.0-92.9-113.9-180.2
Related to the fishing sector-4.8-1.7-2.9-1.1-0.8-1.0
Related to projects-21.1-24.1-30.2-34.3-39.6-45.0
Oil platform leasing-11.7-26.8-32.2-35.4-32.5-78.1
Other-20.1-22.0-25.6-22.0-41.0-56.1
Factor services (net)25.818.9-22.8134.564.684.8
Receipts62.457.210.4171.1101.5123.7
Fish license payment57.247.50.0161.695.6106.8
Interest on BCM reserves5.29.710.49.55.91.4
Other15.5
Payments
Interest payments due-36.6-38.3-33.2-36.6-36.9-38.9
Total transfers (net)91.871.2126.597.3132.9103.3
Private transfers (net)42.435.447.930.445.047.7
Receipts1/49.641.549.831.245.047.7
Payments7.26.11.90.80.00.0
Public transfers (net)49.335.878.666.988.055.6
Receipts50.737.581.369.588.055.6
Program grants11.40.032.74.96.40.0
Food aid11.76.84.94.515.910.0
Technical assistance5.15.10.00.00.00.0
Multilateral HIPC assistance0.00.033.442.232.731.1
Other22.525.710.317.933.014.5
Payments1.41.82.72.60.00.0

Mostly transfers from Mauritanian workers abroad.

Sources: Mauritanian authorities.

Mostly transfers from Mauritanian workers abroad.

Table 33.Mauritania: External Debt Outstanding and Debt Service, 1998–2004
1998199920002001200220032004
(In millions of U.S. dollars)
Total debt service due (including Fund)137.1131.0134.0125.5131.0137.1130.5
Principal due (excluding Fund repurchases)89.886.383.775.078.185.275.3
Interest due (excluding Fund)39.934.738.332.536.136.338.5
Fund repurchases/loan repayments6.99.310.916.516.215.116.3
Fund charges and interest0.50.71.10.70.50.60.4
Disbursements of medium– and long–term loans42.256.383.781.985.473.180.7
Project loans35.036.943.241.752.764.880.7
Program loans7.211.132.517.017.07.00.0
Fund purchases/loans0.08.38.023.215.71.30.0
Debt outstanding at end of year2,136.81,982.71,962.61,991.31,826.8 1,779.81,886.5
Medium– and long-term loans2,026.61,884.41,862.11,884.61,714.1 1,683.71,801.6
Fund credit and loans outstanding110.298.3100.5106.7112.796.184.9
Memorandum Item
Arrears on external debt at end of year188.3197.1226.7257.4266.5
Of which: non–Paris Club creditors188.3197.1226.7257.4266.5
Bilateral188.3197.1226.7257.4266.5
State70.479.896.3114.2118.2
Public enterprises117.9117.3130.4143.3148.3
Multilateral0.00.00.00.00.0
State0.00.00.00.00.0
Public enterprises0.00.00.00.00.0
(In percent of exports of goods and services)
Total debt service (after debt relief)23.524.123.012.311.510.19.2
Sources: Mauritanian authorities; World Bank Debtor Reporting System.
Table 34.Mauritania: Medium– and Long-Term Debt, 1998–2004

(In millions of U.S. dollars; end of period)

1998199920002001200220032004
Total external debt2,136.81,982.71,962.61,991.31,826.81,779.81,886.5
Bilateral loans2/1,040.3971.7915.9826.4551.1460.9471.6
Algeria75.670.372.271.072.066.468.3
Austria94.886.568.158.60.00.00.0
China, P.R.79.076.978.748.945.945.446.7
France148.3137.7116.578.435.618.317.3
Germany5.95.13.65.02.52.32.5
Japan76.572.673.564.60.00.00.0
Netherlands36.334.564.520.00.00.00.0
Saudi Arabia143.8130.7143.2141.5141.7130.9134.7
Spain42.239.141.344.032.918.518.8
United Arab Emirates10.810.612.110.911.77.88.1
Others327.1307.8242.2283.5208.7171.3175.2
Multilateral loans1,096.61,010.91,046.61,164.91,275.71,318.91,414.9
African Development Bank57.749.642.142.044.648.547.3
African Development Fund167.3159.8192.8186.1196.9206.6237.9
AFESD 3/140.9122.6138.1157.2187.5205.5222.2
Arab Monetary Fund24.220.325.520.117.712.98.9
European Investment Bank77.067.848.161.145.126.324.1
IBRD3.91.90.00.00.00.00.0
IDA408.5395.0405.2463.0545.0587.2646.6
IMF 4/110.298.3100.5106.7112.796.184.9
Islamic Development Bank43.938.939.738.051.262.866.3
OPEC Special Fund20.416.113.716.025.123.123.6
Others42.440.840.966.049.950.053.1
(In percent of total)
IDA19.119.920.623.329.833.034.3
African Development Fund and Ban10.510.612.011.513.214.315.1
AFESD3/6.66.27.07.910.311.511.8
IMF4/5.25.05.15.46.25.44.5
Saudi Arabia6.76.67.37.17.87.47.1
Others51.951.847.944.932.828.427.2
Total100.0100.0100.0100.0100.0100.0100.0

Debt outstanding and disbursed only.

Includes suppliers’ credits, loans from financial institutions, export credits, and bilateral loans.

Arab Fund for Economic and Social Development.

Includes trust fund and use of Fund resources.

Sources: World Bank Debtor Reporting System.

Debt outstanding and disbursed only.

Includes suppliers’ credits, loans from financial institutions, export credits, and bilateral loans.

Arab Fund for Economic and Social Development.

Includes trust fund and use of Fund resources.

Table 35.Mauritania: Average Terms of Contracted Public External Debt, 1998–2004 1/

(In percent; unless otherwise specified)

1998199920002001200220032004
Total loans
Interest rate0.51.41.61.31.60.82.5
Maturity (years)39.632.128.831.820.124.525.5
Grace period (years)10.18.48.17.87.112.26.8
Grant element82.7
Multilateral loans
Interest rate0.51.31.61.21.60.62.6
Maturity (years)39.632.528.834.620.126.626.9
Grace period (years)10.18.48.18.27.19.07.5
Grant element82.781.4
Bilateral loans
Interest rate2.32.22.01.51.50.82.1
Maturity (years)23.523.525.027.027.023.521.7
Grace period (years)7.67.67.47.37.315.05.0
Grant element
Memorandum item
One–year U.S. dollars London
interbank offered rate (LIBOR)5.55.76.83.92.21.42.1

Based on new commitments.

Sources: World Bank Debtor Reporting System; and IMF, International Financial Statistics.

Based on new commitments.

Mauritania: Summary of the Tax System

(All amounts in ouguiyas)

Nature of taxTax BaseRateExemptions
Income Tax
Impôts sur les Bénéfices Industriels et Commerciaux (BIC)[Tax on industrial and commercial profits]Art. 2 (CGI): Profits earned by individuals or legal entities engaged in industrial and commercial activity on a regular basis, for their own account, and for profit.25 percentArt. 3: Cooperative companies and entities authorized under Law 67–171 of July 18, 1967 are exempt
(Budget Law 2005)
Impôt sur les Bénéfices Non Commerciaux (BNC) [Tax on noncommercial profits]Art. 32: Profits derived from the practice of any noncommercial profession in Mauritania.35 percentNone
Impôt Minimum Forfaitaire (IMF)[Minimum presumptive tax]Art. 24 (CGI): Four percent of turnover.100 percent deductible.None
(Budget Law 2002)
Impôt sur les Revenus Fonciers (IRF)[Tax on income from property]Set every year on the basis of the rental income of the previous year.Rate of 6 percent (Budget Law 2002)Taxpayers whose annual rental income, exclusive of any other income, is UM 60,000 or less.
Impôts sur les Traitements et Salaires (ITS)[Tax on wages and salaries]Art. 62:Progressive rates:Budget Law 2005: civil service salary increases lower than UM 10,000 can be exempted from tax by a decree, which has to be ratified by Parliament at the next session.
Income from wages, provided that the wage–earning activity is carried out in Mauritania, irrespective of whether the employers or employees are resident there. Art. 65—Overall compensation:includes benefits in kind assessed at their real value less mandatory withholdings for retirement pensions and social security contributions (Art. 63).Monthly wagesTax rate
(UM)(percent)
General exemption:
10,000Art. 63. The following are tax exempt:
Under 32,500: average rate 15 percent Over 32,500: marginal rate 40 percent(a) Allowances for government charges;
(b) Up to a cumulative UM 10,000 per month, allowances other than housing, transportation, duty and post allowances. Allowances eligible for exemption are allowances for professional fees, which are not by way of being supplemental pay. Therefore, the following are tax exempt:
(c) Disability pensions for veterans ;
(d) Pensions for war victims and their successors;
(e) Annuities for victims of occupational accidents; and
(f) Veterans’ retirement pensions.
(g) Family allowances, family assistance allowance, increments on basic compensation, indemnities or pensions granted on account of certain circumstances or family expenses, are all tax exempt.
(h) In–kind benefits assessed at their real value, which do not exceed 20 percent of the compensation earned, are tax exempt.When they exceed 20 percent, 40 percent of the total amount is included in the tax base.
Impôts sur les Revenus desTaxable income includes:10 percentNone
Capitaux Mobiliers (IRCM) [Tax on income from securities]– proceeds from shares and equity interests;(Budget Law 2004)
– advances, loans, or prepayments to shareholders;
– reimbursement and amortization of shares, equity or partnership interests in preparation for dissolution or liquidation.Interest from Treasury securities
Impôt Général sur les Revenus (IGR) [General income tax]Levied on the total income of individuals with habitual residence in Mauritania (Art. 84 of the CGI)– Up to UM 180,000 UM: 0 percent;Salaries, wages, pensions, and annuities.
– From UM 180,001 to UM 380,000: 5 percent;
– From UM 380,001 to UM 700,000: 10 percent;
– From UM 700,001 to UM 1,350,000: 20 percent;
– From UM 1,350,001 to UM 2,500,000: 30 percent;
– Over UM 2,500,000: 40 percent
Miscellaneous Taxes
Taxe sur les Véhicules à Moteur (T.V.) [Motor vehicle tax]Motor vehicles registered in Mauritania (Art. 155 of the CGI)Flat tax assessed on the basis of vehicle usage and horsepower as follows:Art. 156. Exempted from the tax are:
= 4 cylinders: 10.8– vehicles belonging to the government and local governments;
5 = 7 cylinders: 15.0– vehicles specially equipped for use by the disabled;
8 = 11 cylinders: 19.8– automobiles considered equipment for public works, except trucks;
12 = 16 cylinders: 27.0– new vehicles to be offered for sale, imported by licensed automobile dealers;
= 17 cylinders: 46.8– unusable vehicles;
– vehicles whose owners are the beneficiaries of diplomatic privileges.
Taxe d’Apprentissage [Apprenticeship tax]Art. 169 and 170 of the CGI:Compensation paid to employees of individuals or legal entities subject to the BIC tax.0.60 percentGranted upon request, to promote technical training and apprenticeship.
Indirect Taxes
Taxe sur la Valeur Ajoutée (TVA) [Value Added Tax (VAT)]Levied on imports, delivery of goods, and provision of services.Rates of 0 percent and 14 percentExemptions: (Art. 177 Quinquiès of the CGI).
– Establishment of a procedure for refunding VAT credits (Decree R–979 of 12/31/2001).
Extension of refunds to capital goods imports.
Taxe sur le Chiffre d’Affaires (TCA) [Turnover tax]Levied on operations that are not subject to the VAT.Flat taxNone
TPS(Art. 2002 of the CGI)16 percentPremiums on funds captured by rediscounting or repurchase of public or private securities.
– bank transactions;
– financial transactions;
– credit transactions;
– service provision subject to the presumptive BIC tax and not subject to VAT.
Taxes de Consommation [Consumption taxes]– petroleum products;Various flat taxesNone
– alcoholic beverages;
– tobacco products;
– various goods.
Registration and Stamps
Droits d’Enregistrement [Registration taxes]Applied to acts involving equity transfers or shares and to acts establishing or extending companies (Art. 296 of the CGI).Fixed rate of 0.5 percent. Budget Law 2002.– Commercial paper;
– Mergers: UM 200, 5 percent, 1 percent, 0.5 percent;– Security for goodwill;
– Property deeds: 9.2 percent,6 percent, 15 percent, 5 percent– Change–of-ownership acts in relation to companies and cooperatives.
– Miscellaneous acts: 12 percent,1 percent, 8 percent;
– Fixed taxes: UM 200, UM 300, and UM 1,000
Droits de Timbre[Stamp taxes]Applied to different written acts and UM 400, UM 200, and UM 100 documents subject to the stamp tax.None
Taxes Levied to the Benefit of Local Governments
Contribution Foncière sur lesArt. 429: The tax base is the rental8 percentArt. 428:
Propriétés Bâties [Tax on improved property]value at January 1 of the tax year of property subject to the tax on improved property.– The property, buildings, or premises belonging to the government and local governments.b
– The property, buildings, or premises belonging to administrative public enterprises, when used for a public service or general utility, provided that it is nonincome generating.
– The buildings used as public places of worship.
– Facilities established for supplying drinking water and electrical energy.
– Property used for farming or for housing animals or storing harvests.
– Property belonging to foreign governments and used as the official residence of their diplomatic and consular missions accredited to the Mauritanian Government.
– Property used as schools.
– Property used as medical or social assistance facilities.
– Straw huts.
Patente [Business license tax]– Schedule based on actual turnover (Art. 449)Simplified fixed tax ranging from UM 100,000 toArt. 447. The following are exempted from the business license tax:
– Simplified fixed taxUM 1,500,000 (Budget Law 2002)– Individuals, except carriers, meeting the conditions set out in Articles 7 and 29, defining the scope of application of the presumptive regime, provided that they have not opted for the simplified real profits regime of the industrial and commercial profits tax;
– The government and its departments, including the food security commissioner’s office;
– Local governments;
– Humanitarian organizations and welfare and aid organizations;
– Public establishments for supplying water.
Taxe d’Habitation [Tax on housing]Payable by wage–earners on owneroccupied housing for:The rate is based on the bracket. There are five brackets. Upper limitThe following are exempt:
– the residential space;– The government, regions, communes, and administrative public enterprises.
– the space used by companies, associations, groups, and other private agencies not subject to the business license tax.(Art. 437 of the CGI).– UM 15,000 per unit (Budget Law 2001)– Ambassadors and other diplomatic staff of foreign nationality in the commune of their official residence, for that residence only, provided that the countries they represent grant the same benefits to Mauritanian ambassadors and diplomatic staff.
– Humanitarian organizations and welfare and aid organizations; the personal housing of staff members of these organizations remains taxable.
Taxes Communales [Communal taxes]Profession or activity practiced (Art. 465 New Budget Law 2001)Rates vary from UM 50 to UM 6,000 (Budget Law 2001), set by the Municipal Council after deliberation.None
References

    DollarDavid and AartKraay2002“Growth is Good for the Poor,”Journal of Economic GrowthVol.7No.3pp.195-225.

    Iradian Garbis2005“Poverty, Inequality and Growth: Cross Country Evidence,”WP/05/28(Washington:International Monetary Fund).

    Islamic Republic of Mauritania2003Poverty Reduction Strategy Paper Annual Progress Report IMF Board Papers EBD/03/59Washington DC.

    RavallionM.2001“Growth, Inequality, and Poverty: Looking Beyond Averages,”World DevelopmentVol.29(11)pp. 1803-15.

    UNDPHuman Development Report2004Oxford University Press,New York.

    World Bank2004Public Expenditure Review: Focusing Public Expenditure on Growth and Poverty Reduction (Green cover mimeo)Washington DC.

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17Prepared by Garbis Iradian (ext. 36281), with substantial inputs from Nicola Pontara and Hawa Wague–Cisse(both World Bank).
18This measure of poverty uses the World Bank’s poverty headcount definition, i.e., the percentage of population living on less than US$1 a day at 1993 prices, adjusted for purchasing power parity.
19The poverty gap indicates how far below the poverty line poor households are on average; and the severity of poverty captures inequality among the poor. The definition of the poverty indicators can be found on the World Bank external website.
20Between 1996 and 2000 poverty increased amongst households engaged in agricultural activities, notably in the Senegal river valley.
21Data on a subset of social expenditures that specifically target poverty reduction are not available.
22If the reported costs of an emergency plan to alleviate the impact of the 2002 drought on rural population and other off–budget social spending are included, social spending reached about 14 percent of GDP in 2003–04.
23The analysis disregards the poverty impact of transfers of oil revenue to focus only on the durable income component represented by nonoil GDP.

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