Doing Business 2017 Mali
Economy Profile 2017
Mali
Doing Business 2017 Mali 2
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ISBN (paper): 978-1-4648-0948-4
ISBN (electronic): 978-1-4648-0984-2
DOI: 10.1596/978-1-4648-0948-4
ISSN: 1729-2638
COVER DESIGN: CORPORATE VISIONS, INC.
Doing Business 2017 Mali 3
CONTENTS
Introduction .................................................................................................................................. 4
Starting a business ..................................................................................................................... 17
Dealing with conustruction permits ........................................................................................ 23
Getting electricity ....................................................................................................................... 35
Registering property .................................................................................................................. 44
Getting credit .............................................................................................................................. 55
Protecting minority investors ................................................................................................... 61
Paying taxes ................................................................................................................................ 69
Trading across borders .............................................................................................................. 75
Enforcing contracts .................................................................................................................... 82
Resolving insolvency .................................................................................................................. 89
Labor market regulation ........................................................................................................... 98
Distance to frontier and ease of doing business ranking .................................................... 104
Resources on the Doing Business website ............................................................................ 107
Doing Business 2017 Mali 4
INTRODUCTION
Doing Business sheds light on how easy or difficult it is provides data for other selected economies (comparator
for a local entrepreneur to open and run a small to economies) for each indicator. The data in this report are
medium-size business when complying with relevant current as of June 1, 2016 (except for the paying taxes
regulations. It measures and tracks changes in indicators, which cover the period January–December
regulations affecting 11 areas in the life cycle of a 2015).
business: starting a business, dealing with construction
The Doing Business methodology has limitations. Other
permits, getting electricity, registering property, getting
areas important to business—such as an economy’s
credit, protecting minority investors, paying taxes,
proximity to large markets, the quality of its
trading across borders, enforcing contracts, resolving
infrastructure services (other than those related to
insolvency and labor market regulation. Doing Business
trading across borders and getting electricity), the
2017 presents the data for the labor market regulation
security of property from theft and looting, the
indicators in an annex. The report does not present
transparency of government procurement,
rankings of economies on labor market regulation
macroeconomic conditions or the underlying strength of
indicators or include the topic in the aggregate distance
institutions—are not directly studied by Doing Business.
to frontier score or ranking on the ease of doing
The indicators refer to a specific type of business,
business.
generally a local limited liability company operating in
In a series of annual reports Doing Business presents the largest business city. Because standard assumptions
quantitative indicators on business regulations and the are used in the data collection, comparisons and
protection of property rights that can be compared benchmarks are valid across economies. The data not
across 190 economies, from Afghanistan to Zimbabwe, only highlight the extent of obstacles to doing business;
over time. The data set covers 48 economies in Sub- they also help identify the source of those obstacles,
Saharan Africa, 32 in Latin America and the Caribbean, 25 supporting policy makers in designing regulatory reform.
in East Asia and the Pacific, 25 in Eastern Europe and
More information is available in the full report. Doing
Central Asia, 20 in the Middle East and North Africa and
Business 2017 presents the indicators, analyzes their
8 in South Asia, as well as 32 OECD high-income
relationship with economic outcomes and presents
economies. The indicators are used to analyze economic
business regulatory reforms. The data, along with
outcomes and identify what reforms have worked, where
information on ordering Doing Business 2017, are
and why.
available on the Doing Business website at
This economy profile presents the Doing Business http://www.doingbusiness.org.
indicators for Mali. To allow useful comparison, it also
Doing Business 2017 Mali 5
CHANGES IN DOING BUSINESS 2017
As part of a three-year update in methodology, Doing having equal evidentiary weight of women’s testimony in
Business 2017 expands further by adding postfiling court.
processes to the paying taxes indicator, including a
Also for the first time this year Doing Business collects
gender component in three of the indicators and
data on Somalia, bringing the total number of
developing a new pilot indicator on selling to the
economies covered to 190.
government. Also, for the first time this year Doing
Business collects data on Somalia, bringing the total
For more details on the changes, see the “”Old and new
number of economies covered to 190.
factors covered in Doing Business” section in the
The paying taxes indicator is expanded this year to Overview chapter starting on page 1 of the Doing
include postfiling processes – those processes that occur Business 2017 report. For more details on the data and
after a firm complies with its regular tax obligations. methodology, please see the “Data Notes” chapter
These include tax refunds, tax audits and tax appeals. In starting on page 114 of the Doing Business 2017 report.
particular, Doing Business measures the time it takes to For more details on the distance to frontier metric,
get a value added tax (VAT) refund, deal with a simple please see the “Distance to frontier and ease of doing
mistake on a corporate tax return that can potentially business ranking” chapter in this profile.
trigger an audit and good practices with administrative
appeals process.
This year’s Doing Business report presents a gender
dimension in four of the indicator sets: starting a
business, registering property, enforcing contracts and
labor market regulation. Three of these areas are
included in the distance to frontier score and in the ease
of doing business ranking, while the fourth —labor
market regulation—is not.
Doing Business has traditionally assumed that the
entrepreneurs or workers discussed in the case studies
were men. This was incomplete by not reflecting
correctly the Doing Business processes as applied to
women—which in some economies may be different
from the processes applied to men. Starting this year,
Doing Business measures the starting a business process
for two case scenarios: one where all entrepreneurs are
men and one where all entrepreneurs are women. In
economies where the processes are more onerous if the
entrepreneur is a woman, Doing Business now counts the
extra procedures applied to roughly half of the
population that is female (for example, obtaining a
husband’s consent or gender-specific requirements for
opening a personal bank account when starting a
business). Within the registering property indicators, a
gender component has been added to the quality of
land administration index. This component measures
women’s ability to use, own, and transfer property
according to the law. Finally, within the enforcing
contracts indicator set, economies will be scored on
Doing Business 2017 Mali 6
THE BUSINESS ENVIRONMENT
For policy makers trying to improve their economy’s
regulatory environment for business, a good place to start ECONOMY OVERVIEW
is to find out how it compares with the regulatory
environment in other economies. Doing Business provides
an aggregate ranking on the ease of doing business
Region: Sub-Saharan Africa
based on indicator sets that measure and benchmark
regulations applying to domestic small to medium-size Income category: Low income
businesses through their life cycle. Economies are ranked
from 1 to 190 by the ease of doing business ranking. Population: 17,599,694
Doing Business presents results for 2 aggregate measures:
the distance to frontier score and the ease of doing GNI per capita (US$): 790
business ranking. The ranking of economies is determined
by sorting the aggregate distance to frontier scores, DB2017 rank: 141
rounded to two decimals. An economy’s distance to
frontier score is indicated on a scale from 0 to 100, where DB2016 rank: 143*
0 represents the worst performance and 100 the frontier.
Change in rank: 2
(See the chapter on the distance to frontier and ease of
doing business).
DB 2017 DTF: 52.96
The ease of doing business ranking compares economies
with one another; the distance to frontier score DB 2016 DTF: 50.71
benchmarks economies with respect to regulatory best
practice, showing the absolute distance to the best Change in DTF: 2.25
performance on each Doing Business indicator. When
compared across years, the distance to frontier score * DB2016 ranking shown is not last year’s published
shows how much the regulatory environment for local ranking but a comparable ranking for DB2016 that
entrepreneurs in an economy has changed over time in captures the effects of such factors as data revisions
absolute terms, while the ease of doing business ranking and the changes in methodology. See the data notes
can show only how much the regulatory environment has starting on page 114 of the Doing Business 2017
changed relative to that in other economies. report for sources and definitions.
The 10 topics included in the ranking in Doing Business
2017: starting a business, dealing with construction
permits, getting electricity, registering property, getting
credit, protecting minority investors, paying taxes, trading
across borders, enforcing contracts and resolving
insolvency. The labor market regulation indicators are not
included in this year’s aggregate ease of doing business
ranking, but the data are presented in the economy
profile.
Doing Business 2017 Mali
THE BUSINESS ENVIRONMENT
Figure 1.1 Where economies stand in the global ranking on the ease of doing business
Source: Doing Business database.
Doing Business 2017 Mali
THE BUSINESS ENVIRONMENT
For policy makers, knowing where their economy regional average (figure 1.2). The economy’s rankings
stands in the aggregate ranking on the ease of doing (figure 1.3) and distance to frontier scores (figure 1.4)
business is useful. Also useful is to know how it ranks on the topics included in the ease of doing business
relative to comparator economies and relative to the ranking provide another perspective.
Figure 1.2 How Mali and comparator economies rank on the ease of doing business
Note: The rankings are benchmarked to June 2016 and based on the average of each economy’s distance to frontier (DTF) scores
for the 10 topics included in this year’s aggregate ranking. The distance to frontier score benchmarks economies with respect to
regulatory practice, showing the absolute distance to the best performance in each Doing Business indicator. An economy’s
distance to frontier score is indicated on a scale from 0 to 100, where 0 represents the worst performance and 100 the frontier.
For the economies for which the data cover 2 cities, scores are a population-weighted average for the 2 cities.
Source: Doing Business database.
Doing Business 2017 Mali 9
THE BUSINESS ENVIRONMENT
Figure 1.3 Rankings on Doing Business topics - Mali
(Scale: Rank 190 center, Rank 1 outer edge)
Figure 1.4 Distance to frontier scores on Doing Business topics - Mali
(Scale: Score 0 center, Score 100 outer edge)
Source: Doing Business database.
Note: The rankings are benchmarked to June 2016 and based on the average of each economy’s distance to frontier (DTF) scores
for the 10 topics included in this year’s aggregate ranking. The distance to frontier score benchmarks economies with respect to
regulatory practice, showing the absolute distance to the best performance in each Doing Business indicator. An economy’s
distance to frontier score is indicated on a scale from 0 to 100, where 0 represents the worst performance and 100 the frontier.
For the economies for which the data cover 2 cities, scores are a population-weighted average for the 2 cities.
Doing Business 2017 Mali 10
THE BUSINESS ENVIRONMENT
Just as the overall ranking on the ease of doing business Doing Business introduced the distance to frontier score.
tells only part of the story, so do changes in that ranking. This measure shows how far on average an economy is
Yearly movements in rankings can provide some indication from the best performance achieved by any economy on
of changes in an economy’s regulatory environment for each Doing Business indicator.
firms, but they are always relative.
Comparing the measure for an economy at 2 points in time
Moreover, year-to-year changes in the overall rankings do allows users to assess how much the economy’s regulatory
not reflect how the business regulatory environment in an environment as measured by Doing Business has changed
economy has changed over time—or how it has changed over time—how far it has moved toward (or away from)
in different areas. To aid in assessing such changes, the most efficient practices and strongest regulations in
areas covered by Doing Business (figure 1.5).
Figure 1.5 How far has Mali come in the areas measured by Doing Business?
Note: The distance to frontier score shows how far on average an economy is from the best performance achieved by any economy on
each Doing Business indicator. Starting a business is comparable to 2010. Getting credit, protecting minority investors, paying taxes and
resolving insolvency had methodology changes in 2014 and thus are only comparable to 2013. Dealing with construction permits,
registering property, trading across borders, enforcing contracts and getting electricity had methodology changes in 2015 and thus are
only comparable to 2014. The measure is normalized to range between 0 and 100, with 100 representing the best performance (the
frontier). See the data notes starting on page 114 of the Doing Business 2017 report for more details on the distance to frontier score.
Source: Doing Business database.
Doing Business 2017 Mali 11
THE BUSINESS ENVIRONMENT
The absolute values of the indicators tell another part of regulation—such as a regulatory process that can be
the story (table 1.1). The indicators, on their own or in completed with a small number of procedures in a few
comparison with the indicators of a good practice days and at a low cost. Comparison of the economy’s
economy or those of comparator economies in the indicators today with those in the previous year may
region, may reveal bottlenecks reflected in large numbers show where substantial bottlenecks persist—and where
of procedures, long delays or high costs. Or they may they are diminishing.
reveal unexpected strengths in an area of business
Table 1.1 Summary of Doing Business indicators for Mali
Best performer globally
Côte d'Ivoire DB2017
Burkina Faso DB2017
Mauritania DB2017
Guinea DB2017
Indicator
Ghana DB2017
Niger DB2017
Mali DB2017
Mali DB2016
DB2017
Starting a Business
108 172 72 50 110 133 80 88 1 (New Zealand)
(Rank)
Starting a Business (DTF
84.12 66.05 88.06 91.38 83.73 80.20 86.87 86.16 99.96 (New Zealand)
Score)
Procedure – Men
5.0 5.0 3.0 4.0 8.0 6.0 7.0 4.0 1.0 (New Zealand)
(number)
Time – Men (days) 8.5 8.5 13.0 7.0 14.0 8.0 8.0 10.0 0.5 (New Zealand)
Cost – Men (% of
61.0 71.3 43.4 18.9 19.7 77.7 19.4 32.4 0.0 (Slovenia)
income per capita)
Procedure – Women
5.0 5.0 3.0 4.0 8.0 6.0 7.0 4.0 1.0 (New Zealand)
(number)
Time – Women (days) 8.5 8.5 13.0 7.0 14.0 8.0 8.0 10.0 0.5 (New Zealand)
Cost – Women (% of
61.0 71.3 43.4 18.9 19.7 77.7 19.4 32.4 0.0 (Slovenia)
income per capita)
Paid-in min. capital (%
5.9 274.4 7.0 3.3 2.0 13.6 0.0 48.0 0.0 (127 Economies*)
of income per capita)
Dealing with 142 146 61 182 117 164 118 179 1 (New Zealand)
Construction Permits
Doing Business 2017 Mali 12
Best performer globally
Côte d'Ivoire DB2017
Burkina Faso DB2017
Mauritania DB2017
Guinea DB2017
Indicator
Ghana DB2017
Niger DB2017
Mali DB2017
Mali DB2016
DB2017
(Rank)
Dealing with
Construction Permits 61.02 59.65 72.87 44.36 65.34 54.26 65.17 46.40 87.40 (New Zealand)
(DTF Score)
Procedures (number) 13.0 13.0 14.0 23.0 14.0 27.0 13.0 15.0 7.0 (4 Economies*)
Time (days) 124.0 124.0 121.0 347.0 170.0 173.0 104.0 112.0 28.0 (Korea, Rep.)
Cost (% of warehouse 0.1 (Trinidad and
6.5 7.6 5.0 0.9 2.9 1.9 4.3 16.6
value) Tobago)
Building quality control
5.5 5.5 12.0 7.0 8.0 8.5 5.5 5.0 15.0 (Luxembourg*)
index (0-15)
Getting Electricity
152 152 181 132 120 160 146 166 1 (Korea, Rep.)
(Rank)
Getting Electricity (DTF
50.60 48.95 29.42 57.78 60.30 44.81 52.98 43.54 99.88 (Korea, Rep.)
Score)
Procedures (number) 4.0 4.0 4.0 8.0 4.0 4.0 5.0 4.0 3.0 (15 Economies*)
Time (days) 120.0 120.0 169.0 55.0 79.0 69.0 67.0 115.0 18.0 (Korea, Rep.*)
Cost (% of income per
2964.7 3498.9 10028.1 2589.5 1265.8 6636.4 4735.1 5426.8 0.0 (Japan)
capita)
Reliability of supply and
transparency of tariff 0.0 0.0 0.0 5.0 0.0 0.0 2.0 0.0 8.0 (26 Economies*)
index (0-8)
Registering Property
135 139 136 113 77 140 102 125 1 (New Zealand)
(Rank)
Registering Property
50.37 50.08 50.26 57.24 65.99 49.81 59.97 52.98 94.46 (New Zealand)
(DTF Score)
Procedures (number) 5.0 5.0 4.0 6.0 5.0 6.0 4.0 4.0 1.0 (4 Economies*)
Doing Business 2017 Mali 13
Best performer globally
Côte d'Ivoire DB2017
Burkina Faso DB2017
Mauritania DB2017
Guinea DB2017
Indicator
Ghana DB2017
Niger DB2017
Mali DB2017
Mali DB2016
DB2017
Time (days) 29.0 29.0 67.0 30.0 46.0 44.0 49.0 35.0 1.0 (3 Economies*)
Cost (% of property
11.8 11.9 12.1 7.6 1.2 8.5 4.6 9.0 0.0 (Saudi Arabia)
value)
Quality of the land
administration index (0- 8.0 8.0 11.5 10.5 8.0 5.5 5.5 4.0 29.0 (Singapore)
30)
Getting Credit (Rank) 139 134 139 139 44 139 157 139 1 (New Zealand)
Getting Credit (DTF
30.00 30.00 30.00 30.00 65.00 30.00 25.00 30.00 100.00 (New Zealand)
Score)
Strength of legal rights
6.0 6.0 6.0 6.0 7.0 6.0 2.0 6.0 12.0 (3 Economies*)
index (0-12)
Depth of credit
0.0 0.0 0.0 0.0 6.0 0.0 3.0 0.0 8.0 (30 Economies*)
information index (0-8)
Credit registry coverage
0.1 0.1 0.3 0.3 0.0 0.0 6.6 0.3 100.0 (3 Economies*)
(% of adults)
Credit bureau coverage
0.0 0.0 0.0 2.3 16.0 0.0 0.0 0.0 100.0 (23 Economies*)
(% of adults)
Protecting Minority
145 145 145 145 87 145 123 145 1 (New Zealand*)
Investors (Rank)
Protecting Minority
40.00 40.00 40.00 40.00 53.33 40.00 45.00 40.00 83.33 (New Zealand*)
Investors (DTF Score)
Strength of minority
investor protection 4.0 4.0 4.0 4.0 5.3 4.0 4.5 4.0 8.3 (New Zealand)
index (0-10)
Extent of conflict of
interest regulation 4.3 4.3 4.3 4.3 6.7 4.3 5.3 4.3 9.3 (New Zealand)
index (0-10)
Extent of shareholder 3.7 3.7 3.7 3.7 4.0 3.7 3.7 3.7 8.3 (Norway)
governance index (0-
Doing Business 2017 Mali 14
Best performer globally
Côte d'Ivoire DB2017
Burkina Faso DB2017
Mauritania DB2017
Guinea DB2017
Indicator
Ghana DB2017
Niger DB2017
Mali DB2017
Mali DB2016
DB2017
10)
1 (United Arab
Paying Taxes (Rank) 144 141 150 175 122 184 188 165
Emirates)
Paying Taxes (DTF 99.44 (United Arab
57.5 57.5 55.77 43.35 62.91 24.28 19.69 50.19
Score) Emirates)
Payments (number per 3.0 (Hong Kong SAR,
35.0 35.0 45.0 63.0 33.0 57.0 45.0 41.0
year) China*)
Time (hours per year) 270.0 270.0 270.0 270.0 224.0 440.0 724.0 270.0 55.0 (Luxembourg)
Total tax rate (% of
48.3 48.3 41.3 51.3 32.7 68.3 71.3 48.2 26.1 (32 Economies*)
profit)
Postfiling index (0-100) 49.5 48.9 44.3 37.9 12.3 19.0 30.2 98.5 (Estonia)
Trading across Borders
89 88 104 150 154 162 137 132 1 (10 Economies*)
(Rank)
Trading across Borders 100.00 (10
70.79 70.79 66.58 54.15 52.32 46.24 58.82 60.48
(DTF Score) Economies*)
Time to export: Border
48 48 75 110 108 72 72 48 0 (18 Economies*)
compliance (hours)
Cost to export: Border
242 242 261 387 490 778 749 543 0 (18 Economies*)
compliance (USD)
Time to export:
Documentary 48 48 84 120 89 139 51 51 1 (25 Economies*)
compliance (hours)
Cost to export:
Documentary 33 33 86 136 155 128 92 39 0 (19 Economies*)
compliance (USD)
Time to import: Border
98 98 102 125 89 91 84 78 0 (25 Economies*)
compliance (hours)
Doing Business 2017 Mali 15
Best performer globally
Côte d'Ivoire DB2017
Burkina Faso DB2017
Mauritania DB2017
Guinea DB2017
Indicator
Ghana DB2017
Niger DB2017
Mali DB2017
Mali DB2016
DB2017
Cost to import: Border
298 298 265 456 553 909 582 462 0 (28 Economies*)
compliance (USD)
Time to import:
Documentary 77 77 96 89 76 156 64 156 1 (29 Economies*)
compliance (hours)
Cost to import:
Documentary 375 375 197 267 474 180 400 457 0 (30 Economies*)
compliance (USD)
Enforcing Contracts
156 155 161 101 114 115 83 150 1 (Korea, Rep.)
(Rank)
Enforcing Contracts
43.73 43.73 41.05 55.74 54.00 53.87 58.58 45.55 84.15 (Korea, Rep.)
(DTF Score)
Time (days) 620.0 620.0 446.0 525.0 710.0 311.0 370.0 545.0 164.0 (Singapore)
Cost (% of claim) 52.0 52.0 81.7 41.7 23.0 45.0 23.2 52.6 9.0 (Iceland)
Quality of judicial
5.5 5.5 7.5 8.5 6.5 5.0 4.0 5.5 15.5 (Australia)
processes index (0-18)
Resolving Insolvency
99 100 112 68 155 113 169 105 1 (Finland)
(Rank)
Resolving Insolvency
41.46 40.35 39.25 49.13 25.27 38.84 0.00 40.36 93.89 (Finland)
(DTF Score)
Recovery rate (cents on
24.8 22.7 20.7 39.0 23.7 19.9 0.0 22.7 92.9 (Norway)
the dollar)
no
Time (years) 3.6 3.6 4.0 2.2 1.9 3.8 5.0 0.4 (22 Economies*)
practice
no
Cost (% of estate) 18.0 18.0 21.0 18.0 22.0 8.0 18.0 1.0 (22 Economies*)
practice
Strength of insolvency
9.0 9.0 9.0 9.0 4.0 9.0 0.0 9.0 15.0 (6 Economies*)
framework index (0-16)
Source: Doing Business database.
Doing Business 2017 Mali 16
Note: DB2016 rankings shown are not last year’s published rankings but comparable rankings for DB2016 that capture the effects of such
factors as data revisions and changes to the methodology. The global best performer on time for paying taxes is defined as the lowest
time recorded among all economies in the DB2017 sample that levy the 3 major taxes: profit tax, labor taxes and mandatory
contributions, and VAT or sales tax. If an economy has no laws or regulations covering a specific area—for example, insolvency—it
receives a “no practice” mark. Similarly, an economy receives a “no practice” mark if regulation exists but is never used in practice or if a
competing regulation prohibits such practice. Either way, a “no practice” mark puts the economy at the b ottom of the ranking on the
relevant indicator. * Two or more economies share the top ranking on this indicator. A number shown in place of an economy’s name
indicates the number of economies that share the top ranking on the indicator. For a list of these economies, see the Doing Business
website (http://www.doingbusiness.org).
Doing Business 2017 Mali 17
STARTING A BUSINESS
Formal registration of companies has many WHAT THE STARTING A BUSINESS
immediate benefits for the companies and for
business owners and employees. Legal entities can INDICATORS MEASURE
outlive their founders. Resources are pooled as
several shareholders join forces to start a company. Procedures to legally start and operate a
Formally registered companies have access to company (number)
services and institutions from courts to banks as well
Preregistration (for example, name
as to new markets. And their employees can benefit
verification or reservation, notarization)
from protections provided by the law. An additional
benefit comes with limited liability companies. These Registration in the economy’s largest
limit the financial liability of company owners to their business city1
investments, so personal assets of the owners are not
Postregistration (for example, social security
put at risk. Where governments make registration
registration, company seal)
easy, more entrepreneurs start businesses in the
formal sector, creating more good jobs and Obtaining approval from spouse to start a
generating more revenue for the government. business, to leave the home to register the
company or open a bank account.
What do the indicators cover?
Obtaining any gender specific document for
Doing Business records all procedures officially
company registration and operation, national
required, or commonly done in practice, for an
identification card or opening a bank
entrepreneur to start up and formally operate an
account.
industrial or commercial business, as well as the time
and cost to complete these procedures and the paid- Time required to complete each procedure
in minimum capital requirement. These procedures (calendar days)
include obtaining all necessary licenses and permits Does not include time spent gathering
and completing any required notifications, information
verifications or inscriptions for the company and
employees with relevant authorities. The ranking of Each procedure starts on a separate day (2
economies on the ease of starting a business is procedures cannot start on the same day).
determined by sorting their distance to frontier Procedures that can be fully completed
scores for starting a business. These scores are the online are recorded as ½ day.
simple average of the distance to frontier scores for Procedure completed once final document is
each of the component indicators. received
To make the data comparable across economies, No prior contact with officials
several assumptions about the business and the
procedures are used. It is assumed that any required Cost required to complete each procedure
information is readily available and that the (% of income per capita)
entrepreneur will pay no bribes. Assumptions about Official costs only, no bribes
the business:
No professional fees unless services required
Is a limited liability company (or its legal by law or commonly used in practice
equivalent). If there is more than one type of
limited liability company in the economy, the Paid-in minimum capital (% of income
limited liability form most common among per capita)
domestic firms is chosen. Information on the Deposited in a bank or with a notary before
most common form is obtained from registration (or within 3 months)
incorporation lawyers or the statistical office.
Operates in the economy’s largest business city.
The size of the entire office space is
For 11 economies the data are also collected for
the second largest business city. approximately 929 square meters (10,000
square feet).
Doing Business 2017 Mali 18
Is 100% domestically owned and has five owners, Does not qualify for investment incentives or
none of whom is a legal entity. any special benefits.
Has start-up capital of 10 times income per Has at least 10 and up to 50 employees one
capita month after the commencement of
operations, all of them domestic nationals.
Performs general industrial or commercial
activities, such as the production or sale to the Has a turnover of at least 100 times income per
public of products or services. The business does capita.
not perform foreign trade activities and does not Has a company deed 10 pages long
handle products subject to a special tax regime,
for example, liquor or tobacco. It is not using The owners:
heavily polluting production processes. Have reached the legal age of majority and are
Leases the commercial plant or offices and is not capable of making decisions as an adult. If
a proprietor of real estate. there is no legal age of majority, they are
assumed to be 30 years old.
The amount of the annual lease for the office
space is equivalent to 1 times income per capita. Are sane, competent, in good health and have
no criminal record.
Are married, the marriage is monogamous and
registered with the authorities.
Where the answer differs according to the legal
system applicable to the woman or man in
question (as may be the case in economies
where there is legal plurality), the answer used
will be the one that applies to the majority of
the population.
Doing Business 2017 Mali 19
STARTING A BUSINESS
Where does the economy stand today?
What does it take to start a business in Mali? According mandatory for both men and women. Most indicator sets
to data collected by Doing Business, starting a business refer to a case scenario in the largest business city of an
there requires 5.0 procedures , takes 8.5 days, costs economy, except for 11 economies for which the data
61.0% of income per capita for men, and requires 5.0 are a population-weighted average of the 2 largest
procedures , takes 8.5 days, costs 61.0% of income per business cities. See the chapter on distance to frontier
capita for women. A requirement of paid-in minimum and ease of doing business ranking at the end of this
capital of 5.9% of income per capita (figure 2.1) is legally profile for more details.
Figure 2.1 What it takes to start a business in Mali
Paid-in minimum capital (% of income per capita): 5.9
Source: Doing Business database.
Note: Time shown in the figure above may not reflect simultaneity of procedures. Online procedures account for 0.5 days in the
total time calculation. For more information on the methodology of the starting a business indicators, see the Doing Business
website (http://www.doingbusiness.org). For details on the procedures reflected here, see the summary at the end of this chapter.
Procedures in light blue for married women only.
Doing Business 2017 Mali 20
STARTING A BUSINESS
Globally, Mali stands at 108 in the ranking of 190 average ranking provide other useful information for
economies on the ease of starting a business (figure 2.2). assessing how easy it is for an entrepreneur in Mali to
The rankings for comparator economies and the regional start a business.
Figure 2.2 How Mali and comparator economies rank on the ease of starting a business
Source: Doing Business database.
Doing Business 2017 Mali 21
STARTING A BUSINESS
Economies around the world have taken steps making it they often are part of a larger regulatory reform
easier to start a business—streamlining procedures by program. Among the benefits have been greater firm
setting up a one-stop shop, making procedures simpler satisfaction and savings and more registered businesses,
or faster by introducing technology and reducing or financial resources and job opportunities.
eliminating minimum capital requirements. Many have
What business registration reforms has Doing Business
undertaken business registration reforms in stages—and
recorded in Mali (table 2.1)?
Table 2.1 How has Mali made starting a business easier—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Mali made starting a business easier by adding to the services
DB2012
provided by the one-stop shop.
Mali made starting a business more difficult by ceasing to
DB2014 regularly publish the incorporation notices of new companies
on the official website of the one-stop shop.
Mali made starting a business less expensive by reducing the
DB2017
paid-in minimum capital requirement.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports
for these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 22
STARTING A BUSINESS
What are the details?
Underlying the indicators shown in this chapter for
STANDARDIZED COMPANY
Mali is a set of specific procedures—the bureaucratic
and legal steps that an entrepreneur must complete
to incorporate and register a new firm. These are Legal form: Société à Responsabilité Limitée
identified by Doing Business through collaboration (SARL) - Limited Liability Company
with relevant local professionals and the study of
laws, regulations and publicly available information Paid-in minimum capital requirement: XOF
on business entry in that economy. Following is a 25,000
detailed summary of those procedures, along with City: Bamako
the associated time and cost. These procedures are
those that apply to a company matching the Start-up Capital: 10 times GNI per capita
standard assumptions (the “standardized company”)
used by Doing Business in collecting the data (see the
section in this chapter on what the indicators
measure).
Table 2.2 Summary of time, cost and procedures for starting a business in Mali
Time to
No. Procedure Cost to complete
complete
Deposit the initial capital with a bank or a notary and obtain the
certification.
The initial capital must be deposited with a bank, directly or through a
public notary. 1 day no charge
1
Agency: Bank or Public Notary
Notarize bylaws, sign an affidavit to certify of no criminal records
and pay the registration fee at the notary.
"A notary public is required by law. The notary fee is fixed at XOF
250,000 if the capital of the SARL is the legal minimum of XOF 1 million.
The fee includes the drafting of statutes, registration, stamps,
registration at court, announcement in a legal journal, one stop shop
administrative fees and administrative fees for notary and assistants. XOF 250,000
(including notary
Since March 2009, the entrepreneur can sign an affidavit to certify that 1 day fee and OSS service
2
he has no criminal records, and continue the procedures while he waits
fee)
to get two copies of the criminal record required for the manager of the
SARL after registration. A birth certificate is not needed. The criminal
record must be obtained at the court of the founder's place of birth. A
photocopy of each shareholder’s identity card is required (instead of a
birth certificate)."
Agency: Notary
Doing Business 2017 Mali 23
Time to
No. Procedure Cost to complete
complete
Purchase legal stamps from the window of the representative of
the tax administrator at the One-stop-shop for the Authorization
to operate, application for the Impots (Taxes), application for the
Tribunal de Commerce, application for the statistical office, proof
of payment of the patente.
Purchase fiscal stamps from the window of the representative of the tax XOF 9,750 for the
3 administrator at the One-stop-shop for the Authorization to operate, 1 day legal stamps
application for the Impots (Taxes), application for the Tribunal de
Commerce, application for the statistical office, proof of payment of the
patente.
Agency: Agence de Promotion de l'Investissement
Deposit registration documents at the One-Stop Shop
The applicant submits all company documents and forms at the front
desk to register the companies with all the services at the One-stop Registration costs
shop. are included in the
4 5 days
notary fees
Agency: Agence de Promotion de l'Investissement
Publication of the notice of incorporation in a journal
The cost of
Since March 2015, the one-stop shop regularly publishes the notice of publication is
incorporation of new companies in their website. Less than one day
5 included in the
(online procedure)
notary fees.
Agency: Press
* Takes place simultaneously with another procedure.
Source: Doing Business database.
Note: Online procedures account for 0.5 days in the total time calculation.
Procedures in light blue for married women only.
Doing Business 2017 Mali 24
DEALING WITH CONSTRUCTION PERMITS
Regulation of construction is critical to protect the WHAT THE DEALING WITH CONSTRUCTION
public. But it needs to be efficient, to avoid excessive
PERMITS INDICATORS MEASURE
constraints on a sector that plays an important part in
every economy. Where complying with building
regulations is excessively costly in time and money, Procedures to legally build a warehouse
many builders opt out. They may pay bribes to pass (number)
inspections or simply build illegally, leading to Submitting all relevant documents and
hazardous construction that puts public safety at risk. obtaining all necessary clearances, licenses,
Where compliance is simple, straightforward and permits and certificates
inexpensive, everyone is better off. Submitting all required notifications and
What do the indicators cover? receiving all necessary inspections
Doing Business records all procedures required for a Obtaining utility connections for water and
business in the construction industry to build a sewerage
warehouse along with the time and cost to complete Registering and selling the warehouse after its
each procedure. In addition, the building quality completion
control index evaluates the quality of building
Time required to complete each procedure
regulations, the strength of quality control and safety
(calendar days)
mechanisms, liability and insurance regimes, and
professional certification requirements. Does not include time spent gathering
information
The ranking of economies on the ease of dealing with
construction permits is determined by sorting their Each procedure starts on a separate day—
though procedures that can be fully
distance to frontier scores for dealing with
completed online are an exception to this rule
construction permits. These scores are the simple
average of the distance to frontier scores for each of Procedure considered completed once final
the component indicators. document is received
To make the data comparable across economies, No prior contact with officials
several assumptions about the construction Cost required to complete each procedure (%
company, the warehouse project and the utility of warehouse value)
connections are used.
Official costs only, no bribes
Assumptions about the construction company
Building quality control index (0-15)
The construction company (BuildCo):
Sum of the scores of six component indices:
Is a limited liability company (or its legal
Quality of building regulations (0-2)
equivalent).
Quality control before construction (0-1)
Operates in the economy’s largest business city.
For 11 economies the data are also collected for Quality control during construction (0-3)
the second largest business city. Quality control after construction (0-3)
Is 100% domestically and privately owned. Liability and insurance regimes (0-2)
Has five owners, none of whom is a legal entity. Professional certifications (0-4)
Is fully licensed and insured to carry out
construction projects, such as building
warehouses.
Has 60 builders and other employees, all of them
nationals with the technical expertise and
Doing Business 2017 Mali 25
professional experience necessary to obtain Is valued at 50 times income per capita.
construction permits and approvals.
Will be a new construction (there was no previous
Has a licensed architect and a licensed engineer, construction on the land), with no trees, natural
both registered with the local association of water sources, natural reserves or historical
architects or engineers. BuildCo is not assumed monuments of any kind on the plot.
to have any other employees who are technical
Will have complete architectural and technical plans
or licensed experts, such as geological or
prepared by a licensed architect. If preparation of
topographical experts.
the plans requires such steps as obtaining further
Has paid all taxes and taken out all necessary documentation or getting prior approvals from
insurance applicable to its general business external agencies, these are counted as procedures.
activity (for example, accidental insurance for
Will include all technical equipment required to be
construction workers and third-person liability).
fully operational.
Owns the land on which the warehouse will be
Will take 30 weeks to construct (excluding all delays
built and will sell the warehouse upon its
due to administrative and regulatory requirements).
completion.
Assumptions about the warehouse
Assumptions about the utility connections
The warehouse:
The water and sewerage connections:
Will be used for general storage activities, such
as storage of books or stationery. The warehouse Will be 150 meters (492 feet) from the existing
will not be used for any goods requiring special water source and sewer tap. If there is no water
conditions, such as food, chemicals or delivery infrastructure in the economy, a borehole
pharmaceuticals. will be dug. If there is no sewerage infrastructure, a
septic tank in the smallest size available will be
Will have two stories, both above ground, with a
installed or built.
total constructed area of approximately 1,300.6
square meters (14,000 square feet). Each floor Will not require water for fire protection reasons; a
will be 3 meters (9 feet, 10 inches) high. fire extinguishing system (dry system) will be used
instead. If a wet fire protection system is required
Will have road access and be located in the
by law, it is assumed that the water demand
periurban area of the economy’s largest business
specified below also covers the water needed for
city (that is, on the fringes of the city but still
fire protection.
within its official limits). For 11 economies the
data are also collected for the second largest Will have an average water use of 662 liters (175
business city. gallons) a day and an average wastewater flow of
568 liters (150 gallons) a day. Will have a peak
Will not be located in a special economic or
water use of 1,325 liters (350 gallons) a day and a
industrial zone.
peak wastewater flow of 1,136 liters (300 gallons) a
Will be located on a land plot of approximately day.
929 square meters (10,000 square feet) that is
Will have a constant level of water demand and
100% owned by BuildCo and is accurately
wastewater flow throughout the year.
registered in the cadastre and land registry.
Will be 1 inch in diameter for the water connection
and 4 inches in diameter for the sewerage
connection.
Doing Business 2017 Mali 26
DEALING WITH CONSTRUCTION PERMITS
Where does the economy stand today?
What does it take to comply with the formalities to build an economy, except for 11 economies for which the data
a warehouse in Mali? According to data collected by are a population-weighted average of the 2 largest
Doing Business, dealing with construction permits there business cities. See the chapter on distance to frontier
requires 13.0 procedures, takes 124.0 days and costs and ease of doing business ranking at the end of this
6.5% of the warehouse value (figure 3.1). Most indicator profile for more details.
sets refer to a case scenario in the largest business city of
Figure 3.1 What it takes to comply with formalities to build a warehouse in Mali
Source: Doing Business database.
Note: Time shown in the figure above may not reflect simultaneity of procedures. Online procedures account for 0.5 days in the
total time calculation. For more information on the methodology of the dealing with construction permits indicators, see the
Doing Business website (http://www.doingbusiness.org). For details on the procedures reflected here, see the summary at the
end of this chapter.
.
Doing Business 2017 Mali 27
DEALING WITH CONSTRUCTION PERMITS
Globally, Mali stands at 142 in the ranking of 190 economies and the regional average ranking provide
economies on the ease of dealing with construction other useful information for assessing how easy it is for
permits (figure 3.2). The rankings for comparator an entrepreneur in Mali to legally build a warehouse.
Figure 3.2 How Mali and comparator economies rank on the ease of dealing with construction permits
Source: Doing Business database.
Doing Business 2017 Mali 28
DEALING WITH CONSTRUCTION PERMITS
Smart regulation ensures that standards are met while an effort to ensure building safety while keeping
making compliance easy and accessible to all. Coherent compliance costs reasonable, governments around the
and transparent rules, efficient processes and adequate world have worked on consolidating permitting
allocation of resources are especially important in sectors requirements. What construction permitting reforms has
where safety is at stake. Construction is one of them. In Doing Business recorded in Mali (table 3.1)?
Table 3.1 How has Mali made dealing with construction permits easier—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Mali eased construction permitting by implementing a
DB2011 simplified environmental impact assessment for noncomplex
commercial buildings.
Mali made dealing with construction permits easier by
DB2015
reducing the time needed to obtain a geotechnical study.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2006), see the Doing Business reports
for these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 29
DEALING WITH CONSTRUCTION PERMITS
What are the details?
The indicators reported here for Mali are based on a
BUILDING A WAREHOUSE
set of specific procedures—the steps that a company
must complete to legally build a warehouse—
identified by Doing Business through information Estimated value of
collected from experts in construction licensing, XOF 21,301,891
warehouse :
including architects, civil engineers, construction
lawyers, construction firms, utility service providers
City : Bamako
and public officials who deal with building
regulations. These procedures are those that apply
to a company and structure matching the standard The procedures, along with the associated time and cost,
assumptions used by Doing Business in collecting the are summarized below.
data (see the section in this chapter on what the
indicators cover).
Table 3.2 Summary of time, cost and procedures for dealing with construction permits in Mali
Time to
No. Procedure Cost to complete
complete
Obtain a copy of the land title from the Lands Registry
(Attestation du Titre)
BuildCo must have legal proof of entitlement to use the land.
1 1 day XOF 5,000
Agency: Lands Registry (Direction des domaines et du cadastre du
District )
Request and obtain an environmental and social impact
clearance
A notification of environmental and social impact (notice
d’impact environnemental et social - NIES) is submitted to the
National Department of Environment and Hygiene outlining the
potential hazards of the project on the environment. The
warehouse falls under the C category and therefore only requires
an NIES.
The environmental department will conduct a site inspection to
determine if this warehouse will not have a negative impact on
2 the environment. If the inspection reveals that the impact is far 15 days no charge
greater than what was described in the NIES, a full environmental
impact assessment (EIA) may be required.
Once the inspect is complete, the National Department of
Environment will give its clearance to proceed requesting the
building permit.
Agency: National Department of Environment and Hygiene
(Direction Nationale de l’Assainissement et du Contrôle des
Pollutions et des Nuisances)
Doing Business 2017 Mali 30
Time to
No. Procedure Cost to complete
complete
Receive inspection by the National Department of
Environment and Hygiene
The National Department of Environment and Hygiene will visit
the construction site to verify the potential dangers of the
construction project. 1 day no charge
3
Agency: National Department of Environment and Hygiene
(Direction Nationale de l’Assainissement et du Contrôle des
Pollutions et des Nuisances)
Obtain geo-technical survey of the site
The geotechnical survey is necessary for establishing the cost of
the new structure. Two public agencies (CNR and ENI) and one
private company (LABOGEC) carry out the geotechnical survey.
The survey is done by digging 6 wells in the construction plot. 30 days XOF 600,000
4
On average, each well will cost FCFA 70,000.00. An additional
FCFA 50,000.00 will be charged for the report.
Agency: Private Laboratory
Request and obtain building permit
The application for a building permit will be filed at the City
Council with jurisdiction for the construction area (Bamako
District for this case). An agent receives the documents and
verifies that they are complete. The agent will subsequently issue
a receipt indicating the day the permit will be ready and the fees
that should be paid for the certificate (frais d'instruction). This
same agent has 3 days to forward the application documents to
the Ministry of Urbanisme.
Upon receipt of the documents, the Ministry also has 3 days to
forward the documents to the other agencies involved. One
week later, the agencies will meet to discuss their comments on
the documents. The Ministry will then take 3 additional days to
send the file back to the City Council who will issue the final 27 days XOF 73,500
5
decision. If for any reason all the documents needed are not in
the file, the agent would not accept the file and would request
that BuildCo complete the file and re-submit it.
If there is no response within this deadline, BuildCo may file a
complaint and the City Hall has 8 days to respond. If there is no
response within this time period, the silence-is-consent rule
applies.
The charges related to public buildings, industrial buildings,
commercial and offices are FCFA 50,000 (processing fee) + FCFA
5,000 for the Geographical Institute of Mali + FCFA 5,000 for the
Hygiene Department + FCFA 18,500 for the regional and local
development tax.
Doing Business 2017 Mali 31
Time to
No. Procedure Cost to complete
complete
Agency: City Hall of the Commune, National Department of Urban
Planning (Mairie de la Commune, Direction Nationale de
l’Urbanisme)
Receive inspection from Regional Urban Planning
Department - I
Officials from the Regional Urban Planning Department are
always on patrol to check projects without building permits. The
possibility of receiving an inspection is noted in the authorization
letter of the building permit, but these are conducted randomly.
There are foundation, elevation and cover inspections. Therefore,
a construction like the one in the case study would receive at
least one such inspection whereby officials of the Regional Urban
Planning Department would check whether or not BuildCo has a
6 building permit. 1 day no charge
Given the silence-is-consent rule, some companies begin
construction without the building permit. In such cases, these
companies provide the inspectors with a receipt obtained from
the Urban Planning Department at the moment of application.
There are three inspector brigades available at Bamako.
Agency: Regional Urban Planning Department
Receive inspection from Regional Urban Planning
Department - II
7 1 day no charge
Agency: Regional Urban Planning Department
Inform the City Hall upon completion of construction and
request the certificate of conformity
BuildCo will inform the Municipality of the end of construction
and request the certificate of conformity. There will be a site visit
to confirm that the warehouse was built according to approved 1 day no charge
8
plans.
Agency: City Hall of the Commune, National Department of Urban
Planning
Receive inspection from the Urban Planning Department for
the certificate of conformity
9 1 day no charge
Agency: City Hall of the Commune, National Department of Urban
Planning
Doing Business 2017 Mali 32
Time to
No. Procedure Cost to complete
complete
Obtain certificate of conformity
The certificate of conformity is delivered by a team of agents
from the cell of Urban Planning and Construction and the
hygiene department - Department of Health.
10 10 days no charge
Agency: City Hall of the Commune, National Department of Urban
Planning (Mairie de la Commune, Direction Nationale de
l’Urbanisme)
Apply for connection to water mains
BuildCo will make an application to obtain the final water
connection and meter installation for permanent water
connection. 1 day no charge
* 11
Agency: Société Malienne de Gestion de l'Eau Potable Sa
(SOMAGEP Sa)
Receive inspection for cost estimate for water connection
A team will visit the site to establish an estimate for the works
before the final connection is completed.
12 1 day no charge
Agency: Société Malienne de Gestion de l'Eau Potable Sa
(SOMAGEP Sa)
Connect to water mains
Since 2006, an increasing number of water stations were installed
throughout the city of Bamako. This has made connection to
water easier and less expensive. Since March 7, 2012 it is a new
13 agency that is reponsible for water connection. 35 days XOF 700,000
Agency: Société Malienne de Gestion de l'Eau Potable Sa
(SOMAGEP Sa)
* Takes place simultaneously with another procedure.
Source: Doing Business database.
Note: Online procedures account for 0.5 days in the total time calculation.
Doing Business 2017 Mali 33
DEALING WITH CONSTRUCTION PERMITS
Building Quality Control Index
The building quality control index is the sum of the The index ranges from 0 to 15, with higher values
scores on the quality of building regulations, quality indicating better quality control and safety mechanisms in
control before construction, quality control during the construction permitting system.
construction, quality control after construction,
The indicator is based on the same case study
liability and insurance regimes, and professional
assumptions as the measures of efficiency.
certifications indices.
Table 3.3 Summary of quality control and safety mechanisms in Mali
Answer Score
Building quality control index (0-15) 5.5
Which third-party entities are required by law to verify that the
Licensed architect;
building plans are in compliance with existing building
Licensed engineer.
regulations? (0-1)
Quality of building regulations index (0-2) 1.0
Available online; Free of
How accessible are building laws and regulations in your
charge; In official 1.0
economy? (0-1)
gazette.
Which requirements for obtaining a building permit are clearly List of required
specified in the building regulations or on any accessible website, documents; Fees to be 0.0
brochure or pamphlet? (0-1) paid.
Quality control before construction index (0-1) 1.0
Which third-party entities are required by law to verify that the
Licensed architect;
building plans are in compliance with existing building 1.0
Licensed engineer.
regulations? (0-1)
Quality control during construction index (0-3) 0.0
Unscheduled
inspections; No
What types of inspections (if any) are required by law to be
inspections are legally 0.0
carried out during construction? (0-2)
required during
construction.
Mandatory inspections
Do legally mandated inspections occur in practice during are not always done in
0.0
construction? (0-1) practice during
construction.
Quality control after construction index (0-3) 2.0
Is there a final inspection required by law to verify that the Yes, final inspection is
building was built in accordance with the approved plans and done by government 2.0
regulations? (0-2) agency.
Final inspection does
not always occur in
Do legally mandated final inspections occur in practice? (0-1) practice; Final 0.0
inspection occurs most
of the time.
Doing Business 2017 Mali 34
Answer Score
Liability and insurance regimes index (0-2) 1.5
Which parties (if any) are held liable by law for structural flaws or
problems in the building once it is in use (Latent Defect Liability Construction company. 0.5
or Decennial Liability)? (0-1)
Which parties (if any) are required by law to obtain an insurance
policy to cover possible structural flaws or problems in the
Construction company. 1.0
building once it is in use (Latent Defect Liability Insurance or
Decennial Insurance)? (0-1)
Professional certifications index (0-4) 0.0
Minimum number of
What are the qualification requirements for the professional
years of experience;
responsible for verifying that the architectural plans or drawings 0.0
Being a registered
are in compliance with existing building regulations? (0-2)
architect or engineer.
What are the qualification requirements for the professional who Being a registered
0.0
supervises the construction on the ground? (0-2) architect or engineer.
Source: Doing Business database.
Doing Business 2017 Mali 35
GETTING ELECTRICITY
Access to reliable and affordable electricity is vital for WHAT THE GETTING ELECTRICITY
businesses. To counter weak electricity supply, many
firms in developing economies have to rely on self- INDICATORS MEASURE
supply, often at a prohibitively high cost. Whether
electricity is reliably available or not, the first step for Procedures to obtain an electricity connection
a customer is always to gain access by obtaining a (number)
connection.
Submitting all relevant documents and
What do the indicators cover? obtaining all necessary clearances and permits
Doing Business records all procedures required for a Completing all required notifications and
local business to obtain a permanent electricity receiving all necessary inspections
connection and supply for a standardized warehouse, Obtaining external installation works and
as well as the time and cost to complete them. These possibly purchasing material for these works
procedures include applications and contracts with
Concluding any necessary supply contract and
electricity utilities, clearances from other agencies
obtaining final supply
and the external and final connection works. In
addition, Doing Business also measures the reliability Time required to complete each procedure
of supply and transparency of tariffs index (included (calendar days)
in the aggregate distance to frontier score and Is at least 1 calendar day
ranking on the ease of doing business) and the price
Each procedure starts on a separate day
of electricity (omitted from these aggregate
measures). The ranking of economies on the ease of Does not include time spent gathering
getting electricity is determined by sorting their information
distance to frontier scores for getting electricity. Reflects the time spent in practice, with little
These scores are the simple average of the distance follow-up and no prior contact with officials
to frontier scores for each of the component Cost required to complete each procedure (%
indicators. To make the data comparable across of income per capita)
economies, several assumptions are used.
Official costs only, no bribes
Assumptions about the warehouse
Excludes value added tax
The warehouse: The reliability of supply and transparency of
Is owned by a local entrepreneur. tariffs index
Is located in the economy’s largest business city. Sum of the scores of six component indices:
For 11 economies the data are also collected for Duration and frequency of outages
the second largest business city.
Tools to monitor power outages
Is located in an area where similar warehouses Tools to restore power supply
are typically located. In this area a new electricity
connection is not eligible for a special investment Regulatory monitoring of utilities’ performance
promotion regime (offering special subsidization Financial deterrents aimed at limiting outages
or faster service, for example).
Transparency and accessibility of tariffs
Is located in an area with no physical constraints.
Price of electricity (cents per kilowatt-hour)*
For example, the property is not near a railway.
Price based on monthly bill for commercial
Is a new construction and is being connected to warehouse in case study
electricity for the first time.
*Price of electricity is not included in the
calculation of distance to frontier nor ease of
doing business ranking
Doing Business 2017 Mali 36
The warehouse (continued): Assumptions about the monthly consumption
Has two stories, both above ground, with a total It is assumed that the warehouse operates 30 days
surface area of approximately 1,300.6 square a month from 9:00 a.m. to 5:00 p.m. (8 hours a day),
meters (14,000 square feet). The plot of land on with equipment utilized at 80% of capacity on
which it is built is 929 square meters (10,000 average and that there are no electricity cuts
square feet). (assumed for simplicity reasons).
Is used for storage of goods. The monthly energy consumption is 26,880
kilowatt-hours (kWh); hourly consumption is 112
Assumptions about the electricity connection
kWh.
The electricity connection:
If multiple electricity suppliers exist, the warehouse
Is a permanent one. is served by the cheapest supplier.
Is a three-phase, four-wire Y connection with a Tariffs effective in March of the current year are
subscribed capacity of 140-kilo-volt-ampere used for calculation of the price of electricity for the
(kVA) with a power factor of 1, when 1 kVA = 1 warehouse. Although March has 31 days, for
kilowatt (kW). calculation purposes only 30 days are used.
Has a length of 150 meters. The connection is to
either the low- or medium-voltage distribution
network and is either overhead or underground,
whichever is more common in the area where the
warehouse is located
Requires works that involve the crossing of a 10-
meter road (such as by excavation or overhead
lines) but are all carried out on public land. There
is no crossing of other owners’ private property
because the warehouse has access to a road.
Includes only a negligible length in the
customer’s private domain.
Does not require work to install the internal
wiring of the warehouse. This has already been
completed up to and including the customer’s
service panel or switchboard and the meter base.
Doing Business 2017 Mali 37
GETTING ELECTRICITY
Where does the economy stand today?
What does it take to obtain a new electricity connection Most indicator sets refer to a case scenario in the largest
in Mali? According to data collected by Doing Business, business city of an economy, except for 11 economies for
getting electricity there requires 4.0 procedures, takes which the data are a population-weighted average of the
120.0 days and costs 2964.7% of income per capita 2 largest business cities. See the chapter on distance to
(figure 4.1). frontier and ease of doing business ranking at the end of
this profile for more details.
Figure 4.1 What it takes to obtain an electricity connection in Mali
Source: Doing Business database.
Note: Time shown in the figure above may not reflect simultaneity of procedures. For more information on the methodology of the
getting electricity indicators, see the Doing Business website (http://www.doingbusiness.org). For details on the procedures reflected
here, see the summary at the end of this chapter.
Doing Business 2017 Mali 38
GETTING ELECTRICITY
Globally, Mali stands at 152 in the ranking of 190 average ranking provide another perspective in assessing
economies on the ease of getting electricity (figure 4.2). how easy it is for an entrepreneur in Mali to connect a
The rankings for comparator economies and the regional warehouse to electricity.
Figure 4.2 How Mali and comparator economies rank on the ease of getting electricity
Source: Doing Business database.
Doing Business 2017 Mali 39
GETTING ELECTRICITY
What are the details?
The indicators reported here for Mali are based on a set
OBTAINING AN ELECTRICITY CONNECTION*
of specific procedures—the steps that an entrepreneur
must complete to get a warehouse connected to
electricity by the local distribution utility—identified by Name of utility: Energie du Mali (EDM)
Doing Business. Data are collected from the distribution
utility, then completed and verified by electricity
Price of electricity
regulatory agencies and independent professionals such (US cents per kWh): 15.3
as electrical engineers, electrical contractors and
construction companies. The electricity distribution utility
City: Bamako
surveyed is the one serving the area (or areas) in which
warehouses are located. If there is a choice of *Price is calculated as a monthly consumption of 26,880 kWh
distribution utilities, the one serving the largest number for business customers, based on a standardized case study
of customers is selected. adopted by the getting electricity methodology. Doing Business
measures the price of electricity but does not include these
The procedures are those that apply to a warehouse and data when calculating the distance to frontier score for getting
electricity connection matching the standard electricity or the ranking on the ease of getting electricity.
assumptions used by Doing Business in collecting the
data (see the section in this chapter on what the
indicators cover). The procedures, along with the
associated time and cost, are summarized below.
Table 4.2 Summary of time, cost and procedures for getting electricity in Mali
Time to
No. Procedure Cost to complete
complete
Submit application to EDM and await estimate
The client submits an online application to Energie du Mali (EDM) along
with their ID card and property title.
1 30 calendar days XOF 0
Agency: Energie du Mali (EDM), Bamako
Receive site inspection by EDM
EDM will then come on site for a feasibility study and prepare an
estimate of the connection fees.
If the client chooses to hire a private firm for the external works, then
they would need to ask that same firm to prepare the estimate for them. 1 calendar day XOF 0
*2
In such case, the estimate will also include: a) the fees to EDM-SA for the
control and oversee of external works; b) the fees to EDM-SA for
furnishing and installing the meter; c) the security deposit equivalent to
11'655 XOF/kvA. The first 100 meters of the cable are at the expense of
EDM-SA.
Agency: Energie du Mali (EDM), Bamako
Doing Business 2017 Mali 40
Time to
No. Procedure Cost to complete
complete
Purchase material for external works
The distribution department of EDM relies on the supply department for
transformers. When there is a stock supply issue, EDM helps its clients
find a transformer in the private sector and deduct it from the bill.
Importing a transformer takes on average 3 months. Transformers can be
imported from Europe (often from France) within 13 weeks. Recently,
new trends have appeared: transformers might be obtained from Ivory 45 calendar days XOF 0
3
Coast, Morocco, Tunisia, within one month.
The client can either wait for the utility to buy the transformer or buy it
themselves directly to gain time.
Agency: Store (overseas)
Obtain external works and meter installation from EDM
The client can choose to hire either EDM or a private firm for the external
works. In the latter case, the private firm would need the
authorization/certification of EDM in order want to install the material.
In practice, it is assumed EDM will carry out the works because it is less
expensive and as such, is often the client’s choice. EDM subcontracts
when it is not able to face the demands of its customers.
In this case, an expansion (installation of a transformer) of the network is
necessary.
• The quotation for the cable and the material:
4 If a company resorts to EDM and uses an overhead cable (not an 45 calendar days XOF 12,630,681.17
underground cable), EDM will deduct XOF 2,300,000 from the total
amount of the works. This explains mainly why EDM is cheaper.
If the cable is dealt with by a private company, the beneficiary will not
have this reduction but will be able to charge other customers the use of
cable. Yet, after 5 years, this cable becomes the property of EDM.
• The quotation for the transformer
EDM proposes 2 types of transformers:
An overhead transformer at 160 kVA costing XOF 4,407,000
A pad-mounted transformer at 160 kVA costing XOF 4,538, 280
Private companies tend to charge more for their transformers (higher
margin).
The type of service (overhead or underground) depends on the exact
Doing Business 2017 Mali 41
Time to
No. Procedure Cost to complete
complete
location of the building. On the left shore of Niger river, part of the
service is overhead and another is underground (in any case, that side of
the river is already saturated and cannot accommodate new customers).
On the right shore, about 90% of installations are overhead, so it is
assumed the service to connect to will be overhead.
In this case, the total cost would be about XOF 13 – 13.5M. EDM would
deduce XOF 2.3M from this, and then the client will need to pay an
additional 10% of the final cost to EDM.
Agency: Energie du Mali (EDM), Bamako
* Takes place simultaneously with previous procedure.
Source: Doing Business database.
Doing Business 2017 Mali 42
GETTING ELECTRICITY
Reliability of supply and transparency of tariffs index
The reliability of supply and transparency of tariffs Doing Business uses the system average interruption
index encompasses quantitative data on the duration duration index (SAIDI) and the system average
and frequency of power outages as well as interruption frequency index (SAIFI) to measure the
qualitative information on the mechanisms put in duration and frequency of power outages in the largest
place by the utility for monitoring power outages business city of each economy (for 11 economies the data
and restoring power supply, the reporting are also collected for the second largest business city).
relationship between the utility and the regulator for SAIDI is the average total duration of outages over the
power outages, the transparency and accessibility of course of a year for each customer served, while SAIFI is
tariffs and whether the utility faces a financial the average number of service interruptions experienced
deterrent aimed at limiting outages (such as a by a customer in a year. Annual data (covering the
requirement to compensate customers or pay fines calendar year) are collected from distribution utility
when outages exceed a certain cap). companies and national regulators on SAIDI and SAIFI.
Both SAIDI and SAIFI estimates include load shedding.
The index ranges from 0 to 8, with higher values
indicating greater reliability of electricity supply and
greater transparency of tariffs.
Table 4.3 Reliability of Supply and Transparency of Tariff Index in Mali
Answer Score
Reliability of supply and transparency of tariff index (0-8) 0.0
Total duration and frequency of outages per customer a year (0-3) 0.0
System average interruption duration index (SAIDI) ..
System average interruption frequency index (SAIFI) ..
Mechanisms for monitoring outages (0-1) 0.0
Does the distribution utility use automated tools to monitor outages? No
Mechanisms for restoring service (0-1) 0.0
Does the distribution utility use automated tools to restore service? No
Regulatory monitoring (0-1) 1.0
Does a regulator—that is, an entity separate from the utility—monitor
Yes
the utility’s performance on reliability of supply?
Financial deterrents aimed at limiting outages (0-1) 1.0
Does the utility either pay compensation to customers or face fines by
Yes
the regulator (or both) if outages exceed a certain cap?
Communication of tariffs and tariff changes (0-1) 0.0
Are effective tariffs available online? No
Link to the website, if available online n.a
Doing Business 2017 Mali 43
Answer Score
Are customers notified of a change in tariff ahead of the billing cycle? Yes
Price of electricity (US cents per kWh) 15.3
Source: Doing Business database.
Note: If data on power outages is not collected or if the SAIFI index or SAIDI index are above the threshold of 100, the
economy is not eligible to obtain a score in the Reliability of Supply and Transparency of Tariff Index. If SAIDI and SAIFI are 12
(equivalent to an outage of one hour each month) or below, a score of 1 is assigned. If SAIDI and SAIFI are 4 (equivalent to an
outage of one hour each quarter) or below, 1 additional point is assigned. Finally, if SAIDI and SAIFI are 1 (equivalent to an
outage of one hour per year) or below, 1 more point is assigned. Doing Business measures the price of electricity but does
not include these data when calculating the distance to frontier score for getting electricity or the ranking on the ease of
getting electricity. The price of electricity is measured in cents per kilowatt-hour. On the basis of the assumptions about
monthly consumption, a monthly bill for a commercial warehouse in the largest business city of the economy is computed for
the month of March. As noted, the warehouse uses electricity 30 days a month, from 9:00 a.m. to 5:00 p.m., so different tariff
schedules may apply if a time-of-use tariff is available.
Doing Business 2017 Mali 44
REGISTERING PROPERTY
Ensuring formal property rights is fundamental. WHAT THE REGISTERING PROPERTY
Effective administration of land is part of that. If
INDICATORS MEASURE
formal property transfer is too costly or
complicated, formal titles might go informal again.
And where property is informal or poorly Procedures to legally transfer title on
administered, it has little chance of being accepted immovable property (number)
as collateral for loans—limiting access to finance. Preregistration (for example, checking for liens,
notarizing sales agreement, paying property
What do the indicators cover?
transfer taxes)
Doing Business records the full sequence of Registration in the economy’s largest business
procedures necessary for a business to purchase city
property from another business and transfer the
property title to the buyer’s name. The transaction is Postregistration (for example, filing title with
the municipality)
considered complete when it is opposable to third
parties and when the buyer can use the property, Time required to complete each procedure
use it as collateral for a bank loan or resell it. In (calendar days)
addition, Doing Business also measures quality of
Does not include time spent gathering
the land administration system in each economy. information
The ranking of economies on the ease of registering
property is determined by sorting their distance to Each procedure starts on a separate day—
frontier scores for registering property. These scores though procedures that can be fully completed
online are an exception to this rule
are the simple average of the distance to frontier
scores for each of the component indicators. To Procedure considered completed once final
make the data comparable across economies, document is received
several assumptions about the parties to the No prior contact with officials
transaction, the property and the procedures are
used. Cost required to complete each procedure
(% of property value)
The parties (buyer and seller):
Official costs only, no bribes
Are limited liability companies, 100%
domestically and privately owned and perform No value added or capital gains taxes included
general commercial activities in the economy’s Quality of land administration index (0-30)
largest business city.
Have 50 employees each, all of whom are
Has no mortgages attached, has been under the
nationals.
same ownership for the past 10 years.
The property (fully owned by the seller):
Consists of 557.4 square meters (6,000 square feet)
Has a value of 50 times income per capita. The of land and a 10-year-old, 2-story warehouse of 929
sale price equals the value and entire property square meters (10,000 square feet). The warehouse is
will be transferred. in good condition and complies with all safety
Is registered in the land registry or cadastre, or standards, building codes and legal requirements.
both, and is free of title disputes. There is no heating system.
Is located in a periurban commercial zone, and
no rezoning is required.
Doing Business 2017 Mali 45
REGISTERING PROPERTY
Where does the economy stand today?
What does it take to complete a property transfer in Most indicator sets refer to a case scenario in the largest
Mali? According to data collected by Doing Business, business city of an economy, except for 11 economies for
registering property there requires 5.0 procedures, takes which the data are a population-weighted average of the
29.0 days and costs 11.8% of the property value (figure 2 largest business cities. See the chapter on distance to
5.1). The score on the quality of land administration frontier and ease of doing business ranking at the end of
index is 8.0 this profile for more details.
Figure 5.1 What it takes to register property in Mali
Source: Doing Business database.
Note: Time shown in the figure above may not reflect simultaneity of procedures. Online procedures account for 0.5 days in the
total time calculation. For more information on the methodology of the registering property indicators, see the Doing Business
website (http://www.doingbusiness.org). For details on the procedures reflected here, see the summary at the end of this chapter.
Doing Business 2017 Mali 46
REGISTERING PROPERTY
Globally, Mali stands at 135 in the ranking of 190 regional average ranking provide other useful
economies on the ease of registering property (figure information for assessing how easy it is for an
5.2). The rankings for comparator economies and the entrepreneur in Mali to transfer property.
Figure 5.2 How Mali and comparator economies rank on the ease of registering property
Source: Doing Business database.
Doing Business 2017 Mali 47
REGISTERING PROPERTY
Economies worldwide have been making it easier for the time required substantially—enabling buyers to use
entrepreneurs to register and transfer property—such as or mortgage their property earlier. What property
by computerizing land registries, introducing time limits registration reforms has Doing Business recorded in Mali
for procedures and setting low fixed fees. Many have cut (table 5.1)?
Table 5.1 How has Mali made registering property easier—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Mali eased property transfers by reducing the property
DB2011
transfer tax for firms from 15% of the property value to 7%.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2005), see the Doing Business
reports for these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 48
REGISTERING PROPERTY
What are the details?
The indicators reported here are based on a set of
STANDARD PROPERTY TRANSFER
specific procedures—the steps that a buyer and seller
must complete to transfer the property to the buyer’s
name—identified by Doing Business through
information collected from local property lawyers, Property value: XOF 21,301,891
notaries and property registries. These procedures
are those that apply to a transaction matching the City: Bamako
standard assumptions used by Doing Business in
collecting the data (see the section in this chapter on
what the indicators cover). The procedures, along
with the associated time and cost, are summarized
below.
Table 5.2 Summary of time, cost and procedures for registering property in Mali
Time to
No. Procedure Cost to complete
complete
Verify the real identity of the proprietor and the situation of the
title
The buyer should perform due diligence before entering into a sale
agreement with the owner of the property. Due diligence can simply be
done by requesting from the buyer the number of the property lot. With
the given number, the buyer can personally go to the Land Registry and
ask the register clerk to provide him with a certificate called “Réquisition
Foncière”. This is done very promptly by searching the property lot
number and making a copy of it. The information included in the 2 days 3,500 FCFA
1
certificate relates to property’s area, its exact location, the name of its
actual owner (and all previous ones). It also includes all information
relating to potential mortgages or liens encumbering it. The certificate
engages the state’s responsibility and is more important than the deed
of ownership presented by the seller. The deed can be outdated and not
reflect the actual situation or it might be a fake.
Agency: Land Registry (“Bureau de la Conservation Foncière”)
Obtain an assessment of the true value of the property
It is common practice that the potential buyer hires a price expert to
assess the true value of the property before the sale agreement. These
are commonly called “courtiers informels de l’immobilier”. After
investigating the place and the building these private experts provide a 0.5 % of property
2 4 days
range of acceptable prices and charges 0.5% of the property value for value
their fees.
Agency: Courtier immobilier
Doing Business 2017 Mali 49
Time to
No. Procedure Cost to complete
complete
Notary fees
(subject to 18 %
VAT) according to
the following
cumulative scale:
Property value (in
Notary prepares sale agreement FCFA): Notary fees
The law requires that the sale agreement be notarized. It is common Less than
practice that parties also ask the notary to draft the sale agreement. 2.500.000: 5.5 %
Notary’s fees are regulated by decree n°7- 205/P-RM du 22 Juin 2007 , of the property
following the cumulative schedule shown above. This scheme makes the value
notary very wary to reflect the right price of sale in the sale contract. This 2 days
3
is because parties may tend to understate the true value of the sale to
Between
avoid paying the right amount of tax. The parties should also pay 18% of
2.500.001 and
the notary’s fees as a VAT for the state.
5.000.000: 4 % of
Agency: Notary the property value
Between 5.000.001
and 10.000.000:
2.5% of the
property value
More than
10.000.000: 1.75 %
of the remaining
property value
Register the sale agreement with the Service des domaines et du
Cadastre
The sale agreement should be registered with the Service des Domaines
et du Cadastre. The registration fees are now 7% of the property value 7 % of the
following the amendment of the "Loi Nº06-067 du 29 decembre 2006 property value +
portant code general des impots" published in the official gazette. The 14,000 FCFA
4 2 days
parties should also pay stamp duties. Stamps cost CFA3500 per page for (stamp duties) +
approximately 4 pages. The parties should also pay a fixed registry tax of 12,500
CFA 12,500. (Registration fees)
Agency: Service des Domaines et du Cadastre de la zone concernée
Doing Business 2017 Mali 50
Time to
No. Procedure Cost to complete
complete
Final transfer of the property title with the Land Registry (“Bureau
de la Conservation Foncière”)
The transfer fees are 1.5% of the value of the property divided as follows:
1) 1% for the state and 2) 0.50% for the Registry employees as part of
their salary. *Before doing the final transfer, the land register forwards
the whole file to the verification commission (“Commission de
Verification”) that checks whether the price stated in the contract of sale
corresponds to the commission’s price criteria. In case the commission
contests the price, the parties are requested to come back to the Land 1.5 % property
5 7 - 30 days
Registry and pay the difference in taxes. The parties can choose to value
contest the commission decision by going to court. In the latter case,
delays are substantial. If the commission does not object to the stated
price, the application proceeds and the director of the Land Registry
makes the final transfer of property. The Registry will then issue a final
deed of property in the name of the new buyer.
Agency: Land Registry (“Bureau de la Conservation Foncière”)
* Takes place simultaneously with another procedure.
Source: Doing Business database.
Note: Online procedures account for 0.5 days in the total time calculation.
Doing Business 2017 Mali 51
REGISTERING PROPERTY
Quality of land administration
The quality of land administration index is the sum of If private sector entities were unable to register property
the scores on the reliability of infrastructure, transfers in an economy between June 2015 and June
transparency of information, geographic coverage, 2016, the economy receives a “no practice” mark on the
land dispute resolution and equal access to property procedures, time and cost indicators. A “no practice”
rights indices. economy receives a score of 0 on the quality of land
administration index even if its legal framework includes
The index ranges from 0 to 30, with higher values
provisions related to land administration.
indicating better quality of the land administration
system.
Table 5.3 Summary of quality of land administration in Mali
Answer Score
Quality of the land administration index (0-30) 8.0
Reliability of infrastructure index (0-8) 2.0
Land Registry
(Bureau de la
What is the institution in charge of immovable property registration?
Conservation
Foncière)
In what format are the majority of title or deed records kept in the
largest business city—in a paper format or in a computerized format Paper 0.0
(scanned or fully digital)?
Is there an electronic database for checking for encumbrances (liens,
No 0.0
mortgages, restrictions and the like)?
In what format are the majority of maps of land plots kept in the
largest business city—in a paper format or in a computerized format Paper 0.0
(scanned or fully digital)?
Is there an electronic database for recording boundaries, checking
plans and providing cadastral information (geographic information No 0.0
system)?
Is the information recorded by the immovable property registration Different
agency and the cadastral or mapping agency kept in a single database, databases but 1.0
in different but linked databases or in separate databases? linked
Do the immovable property registration agency and cadastral or
Yes 1.0
mapping agency use the same identification number for properties?
Transparency of information index (0–6) 1.5
Who is able to obtain information on land ownership at the agency in Anyone who pays
1.0
charge of immovable property registration in the largest business city? the official fee
Is the list of documents that are required to complete any type of
Yes, in person 0.0
property transaction made publicly available–and if so, how?
Doing Business 2017 Mali 52
Answer Score
Link for online access:
Is the applicable fee schedule for any property transaction at the
agency in charge of immovable property registration in the largest Yes, in person 0.0
business city made publicly available–and if so, how?
Link for online access:
Does the agency in charge of immovable property registration commit
to delivering a legally binding document that proves property
No 0.0
ownership within a specific time frame–and if so, how does it
communicate the service standard?
Link for online access:
Is there a specific and separate mechanism for filing complaints about
a problem that occurred at the agency in charge of immovable property No 0.0
registration?
Contact information:
Are there publicly available official statistics tracking the number of
No 0.0
transactions at the immovable property registration agency?
Number of property transfers in the largest business city in 2015:
Anyone who pays
Who is able to consult maps of land plots in the largest business city? 0.5
the official fee
Is the applicable fee schedule for accessing maps of land plots made
Yes, in person 0.0
publicly available—and if so, how?
Le grille est à titre
indicatif et elle ne
lie pas
l'administration
Link for online access: qui peut effectuer
des
redressements
même si la grille
est respectée
Does the cadastral or mapping agency commit to delivering an
updated map within a specific time frame—and if so, how does it No 0.0
communicate the service standard?
Link for online access:
Is there a specific and separate mechanism for filing complaints about
No 0.0
a problem that occurred at the cadastral or mapping agency?
Geographic coverage index (0–8) 0.0
Doing Business 2017 Mali 53
Answer Score
Are all privately held land plots in the economy formally registered at
No 0.0
the immovable property registry?
Are all privately held land plots in the largest business city formally
No 0.0
registered at the immovable property registry?
Are all privately held land plots in the economy mapped? No 0.0
Are all privately held land plots in the largest business city mapped? No 0.0
Land dispute resolution index (0–8) 4.5
Does the law require that all property sale transactions be registered at
the immovable property registry to make them opposable to third Yes 1.5
parties?
Is the system of immovable property registration subject to a state or
Yes 0.5
private guarantee?
Is there a specific compensation mechanism to cover for losses
incurred by parties who engaged in good faith in a property transaction
Yes 0.5
based on erroneous information certified by the immovable property
registry?
Does the legal system require a control of legality of the documents
necessary for a property transaction (e.g., checking the compliance of Yes 0.5
contracts with requirements of the law)?
If yes, who is responsible for checking the legality of the documents? Registrar; Notary.
Does the legal system require verification of the identity of the parties
Yes 0.5
to a property transaction?
If yes, who is responsible for verifying the identity of the parties? Registrar; Notary.
Is there a national database to verify the accuracy of identity
No 0.0
documents?
For a standard land dispute between two local businesses over tenure
Le Tribunal de la
rights of a property worth 50 times gross national income (GNI) per
Situation de
capita and located in the largest business city, what court would be in
l'Immeuble
charge of the case in the first instance?
How long does it take on average to obtain a decision from the first- Between 2 and 3
1.0
instance court for such a case (without appeal)? years
Are there any statistics on the number of land disputes in the first
No 0.0
instance?
Number of land disputes in the largest business city in 2015:
Equal access to property rights index (-2–0) 0.0
Do unmarried men and unmarried women have equal ownership rights Yes 0.0
Doing Business 2017 Mali 54
Answer Score
to property?
Do married men and married women have equal ownership rights to
Yes 0.0
property?
Source: Doing Business database.
Doing Business 2017 Mali 55
GETTING CREDIT
Two types of frameworks can facilitate access to WHAT THE GETTING CREDIT INDICATORS
credit and improve its allocation: credit information
MEASURE
systems and borrowers and lenders in collateral and
bankruptcy laws. Credit information systems enable
lenders to view and consider a potential borrower’s Strength of legal rights index (0–12)
financial history (positive or negative) when assessing Rights of borrowers and lenders through
risk and they allow borrowers to establish a good collateral laws
credit history that will facilitate their access to credit. Protection of secured creditors’ rights through
Sound collateral laws enable businesses to use their bankruptcy laws
assets, especially movable property, as security to
generate capital—while strong creditors’ rights have Depth of credit information index (0–8)
been associated with higher ratios of private sector Scope and accessibility of credit information
credit to GDP. distributed by credit bureaus and credit
registries
What do the indicators cover?
Credit bureau coverage (% of adults)
Doing Business assesses the sharing of credit
information and the legal rights of borrowers and Number of individuals and firms listed in largest
lenders with respect to secured transactions through credit bureau as percentage of adult population
2 sets of indicators. The depth of credit information Credit registry coverage (% of adults)
index measures rules and practices affecting the
coverage, scope and accessibility of credit Number of individuals and firms listed in credit
registry as percentage of adult population
information available through a credit registry or a
credit bureau. The strength of legal rights index
measures whether certain features that facilitate
lending exist within the applicable collateral and
bankruptcy laws. Doing Business uses two case
scenarios, Case A and Case B, to determine the scope
Has up to 50 employees.
of the secured transactions system, involving a
secured borrower and a secured lender and Is 100% domestically owned, as is the lender.
examining legal restrictions on the use of movable
The ranking of economies on the ease of getting credit
collateral (for more details on each case, see the Data
is determined by sorting their distance to frontier scores
Notes section of the Doing Business 2017 report).
for getting credit. These scores are the distance to
These scenarios assume that the borrower:
frontier score for the strength of legal rights index and
Is a domestic limited liability company. the depth of credit information index.
Has its headquarters and only base of operations in
the largest business city. For the 11 economies with a
population of more than 100 million, data for a
second city have been added.
Doing Business 2017 Mali 56
GETTING CREDIT
Where does the economy stand today?
How well do the credit information system and collateral Globally, Mali stands at 139 in the ranking of 190
and bankruptcy laws in Mali facilitate access to credit? economies on the ease of getting credit (figure 6.1). The
The economy has a score of 0.0 on the depth of credit rankings for comparator economies provide other useful
information index and a score of 6.0 on the strength of information for assessing how well regulations and
legal rights index (see the summary of scoring at the end institutions in Mali support lending and borrowing.
of this chapter for details). Higher scores indicate more
credit information and stronger legal rights for
borrowers and lenders.
Figure 6.1 How Mali and comparator economies rank on the ease of getting credit
Source: Doing Business database.
Doing Business 2017 Mali 57
GETTING CREDIT
One way to put an economy’s score on the getting credit rights index for Mali and shows the scores for
indicators into context is to see where the economy comparator economies as well as the regional average
stands in the distribution of scores across economies. score. Figure 6.3 shows the same for the depth of credit
Figure 6.2 highlights the score on the strength of legal information index.
Figure 6.2 How strong are legal rights for borrowers Figure 6.3 How much credit information is shared —
and lenders? and how widely?
Economy scores on strength of legal rights index Economy scores on depth of credit information index
Source: Doing Business database. Source: Doing Business database.
Note: Higher scores indicate that collateral and bankruptcy Note: Higher scores indicate the availability of more credit
laws are better designed to facilitate access to credit. information, from either a credit registry or a credit bureau,
Source: Doing Business database. to facilitate lending decisions. If the credit bureau or registry
is not operational or covers less than 5% of the adult
population, the total score on the depth of credit
information index is 0.
Doing Business 2017 Mali 58
GETTING CREDIT
When economies strengthen the legal rights of lenders information, they can increase entrepreneurs’ access to
and borrowers under collateral and bankruptcy laws, and credit. What credit reforms has Doing Business recorded
increase the scope, coverage and accessibility of credit in Mali (table 6.1)?
Table 6.1 How has Mali made getting credit easier—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Access to credit in Mali was improved through amendments to
the OHADA Uniform Act on Secured Transactions that broaden
the range of assets that can be used as collateral (including
DB2012
future assets), extend the security interest to the proceeds of
the original asset and introduce the possibility of out-of-court
enforcement.
Mali improved its credit information system by introducing
regulations that govern the licensing and functioning of credit
DB2016
bureaus in the member states of the West African Economic
and Monetary Union (UEMOA).
Mali improved access to credit information by establishing a
DB2017
new credit bureau.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports
for these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 59
GETTING CREDIT
What are the details?
The getting credit indicators reported here for Mali are The data on the legal rights of borrowers and lenders are
based on detailed information collected in that economy. gathered through a survey of financial lawyers and
The data on credit information sharing are collected verified through analysis of laws and regulations as well
through a survey of a credit registry and/or credit bureau as public sources of information on collateral and
(if one exists). To construct the depth of credit bankruptcy laws. For the strength of legal rights index, a
information index, a score of 1 is assigned for each of 8 score of 1 is assigned for each of 10 aspects related to
features of the credit registry or credit bureau (see legal rights in collateral law and 2 aspects in bankruptcy
summary of scoring below). law.
Strength of legal rights index (0–12) Index score: 6.0
Does an integrated or unified legal framework for secured transactions that extends to the
creation, publicity and enforcement of functional equivalents to security interests in movable 1
assets exist in the economy?
Does the law allow businesses to grant a non possessory security right in a single category of
1
movable assets, without requiring a specific description of collateral?
Does the law allow businesses to grant a non possessory security right in substantially all of its
1
assets, without requiring a specific description of collateral?
May a security right extend to future or after-acquired assets, and may it extend automatically to
1
the products, proceeds or replacements of the original assets?
Is a general description of debts and obligations permitted in collateral agreements; can all types
of debts and obligations be secured between parties; and can the collateral agreement include a 1
maximum amount for which the assets are encumbered?
Is a collateral registry in operation for both incorporated and non-incorporated entities, that is
0
unified geographically and by asset type, with an electronic database indexed by debtor's name?
Can banks and financial institutions access borrowers’ credit information online (for example,
0
through a web interface, a system-to-system connection or both)?
Does a modern collateral registry exist in which registrations, amendments, cancellations and
0
searches can be performed online by any interested third party?
Are secured creditors paid first (i.e. before tax claims and employee claims) when a debtor
0
defaults outside an insolvency procedure?
Are secured creditors paid first (i.e. before tax claims and employee claims) when a business is
0
liquidated?
Are secured creditors subject to an automatic stay on enforcement when a debtor enters a
court-supervised reorganization procedure? Does the law protect secured creditors’ rights by 0
providing clear grounds for relief from the stay and/or sets a time limit for it?
Doing Business 2017 Mali 60
Strength of legal rights index (0–12) Index score: 6.0
Does the law allow parties to agree on out of court enforcement at the time a security interest is
created? Does the law allow the secured creditor to sell the collateral through public auction and 1
private tender, as well as, for the secured creditor to keep the asset in satisfaction of the debt?
Depth of credit information index (0–8) Credit bureau Credit registry Index score: 0.0
Are data on both firms and individuals distributed? No No 0
Are both positive and negative credit data distributed? No No 0
Are data from retailers or utility companies - in addition
to data from banks and financial institutions - No No 0
distributed?
Are at least 2 years of historical data distributed? (Credit
bureaus and registries that distribute more than 10 years
No No 0
of negative data or erase data on defaults as soon as
they are repaid obtain a score of 0 for this component.)
Are data on loan amounts below 1% of income per
No No 0
capita distributed?
By law, do borrowers have the right to access their data
No No 0
in the credit bureau or credit registry?
Can banks and financial institutions access borrowers’
credit information online (for example, through an online No No 0
platform, a system-to-system connection or both)?
Are bureau or registry credit scores offered as a value-
added service to help banks and financial institutions No No 0
assess the creditworthiness of borrowers?
Note: An economy receives a score of 1 if there is a "yes" to either bureau or registry. If the credit bureau or registry is not
operational or covers less than 5% of the adult population, the total score on the depth of credit information index is 0.
Coverage Credit bureau Credit registry
Number of individuals 4,372 N/A
Number of firms 0 N/A
Total 4,372 11,651
Total percentage of adult population 0.0 0.1
Source: Doing Business database.
Doing Business 2017 Mali 61
PROTECTING MINORITY INVESTORS
Protecting minority investors matters for the ability of
WHAT THE PROTECTING MINORITY
companies to raise the capital they need to grow,
innovate, diversify and compete. Effective regulations INVESTORS INDICATORS MEASURE
define related-party transactions precisely, promote
clear and efficient disclosure requirements, require Extent of disclosure index (0–10)
shareholder participation in major decisions of the Review and approval requirements for related-party
company and set detailed standards of accountability transactions; Disclosure requirements for related-party
for company insiders. transactions
What do the indicators cover? Extent of director liability index (0–10)
Ability of minority shareholders to sue and hold
Doing Business measures the protection of minority
interested directors liable for prejudicial related-party
investors from conflicts of interest through one set of transactions; Available legal remedies (damages,
indicators and shareholders’ rights in corporate disgorgement of profits, fines, imprisonment, rescission
governance through another. The ranking of economies of the transaction)
on the strength of minority investor protections is
Ease of shareholder suits index (0–10)
determined by sorting their distance to frontier scores
Access to internal corporate documents; Evidence
for protecting minority investors. These scores are the
obtainable during trial and allocation of legal expenses
simple average of the distance to frontier scores for the
extent of conflict of interest regulation index and the Extent of conflict of interest regulation index (0–
extent of shareholder governance index. To make the 10)
data comparable across economies, a case study uses Simple average of the extent of disclosure, extent of
several assumptions about the business and the director liability and ease of shareholder indices
transaction. Extent of shareholder rights index (0-10)
The business (Buyer): Shareholders’ rights and role in major corporate
decisions
Is a publicly traded corporation listed on the
Extent of ownership and control index (0-10)
economy’s most important stock exchange. If the
Governance safeguards protecting shareholders from
number of publicly traded companies listed on that
undue board control and entrenchment
exchange is less than 10, or if there is no stock
exchange in the economy, it is assumed that Buyer Extent of corporate transparency index (0-10)
is a large private company with multiple Corporate transparency on ownership stakes,
shareholders. compensation, audits and financial prospects
Extent of shareholder governance index (0–10)
Has a board of directors and a chief executive
officer (CEO) who may legally act on behalf of Buyer Simple average of the extent of shareholders rights,
extent of ownership and control and extent of corporate
where permitted, even if this is not specifically
transparency indices
required by law.
Strength of minority investor protection index (0–
Has a supervisory board (applicable to economies 10)
with a two-tier board system) on which 60% of the
Simple average of the extent of conflict of interest
shareholder-elected members have been appointed regulation and extent of shareholder governance indices
by Mr. James, who is Buyer’s controlling
shareholder and a member of Buyer’s board of
directors.
Has not adopted any bylaws or articles of
association that differ from default minimum
standards and does not follow any nonmandatory
codes, principles, recommendations or guidelines
Doing Business 2017 Mali 62
relating to corporate governance.
Is a manufacturing company with its own
distribution network.
The transaction involves the following details:
Mr. James owns 60% of Buyer and elected two
directors to Buyer’s five-member board.
Mr. James also owns 90% of Seller, a company that
operates a chain of retail hardware stores. Seller
recently closed a large number of its stores.
Mr. James proposes that Buyer pur chase Seller’s
unused fleet of trucks to expand Buyer’s
distribution of its food products, a proposal to
which Buyer agrees. The price is equal to 10% of
Buyer’s assets and is higher than the market value.
The proposed transaction is part of the company’s
ordinary course of business and is not outside the
authority of the company.
Buyer enters into the transaction. All required
approvals are obtained, and all required disclosures
made (that is, the transaction is not fraudulent).
The transaction causes damages to Buyer.
Shareholders sue Mr. James and the other parties
that approved the transaction.
Doing Business 2017 Mali 63
PROTECTING MINORITY INVESTORS
Where does the economy stand today?
How strong are minority investor protections against protection index (figure 7.1). While the indicator does
self-dealing in Mali? The economy has a score of 4.0 on not measure all aspects related to the protection of
the strength of minority investor protection index, with a minority investors, a higher ranking does indicate that an
higher score indicating stronger protections. economy’s regulations offer stronger minority investor
protections against self-dealing in the areas measured.
Globally, Mali stands at 145 in the ranking of 190
economies on the strength of minority investor
Figure 7.1 How Mali and comparator economies perform on the strength of minority investor protection index
Source: Doing Business database.
Doing Business 2017 Mali 64
PROTECTING MINORITY INVESTORS
One way to put an economy’s scores on the A summary of scoring for the protecting minority investors
protecting minority investors indicators into context indicators at the end of this chapter provides details on
is to see where the economy stands in the how the indices were calculated.
distribution of scores across comparator economies.
Figure 7.2 highlights the scores on the various
minority investor protection indices for Mali.
Figure 7.2 Summary of the various minority investor protection indices for Mali and comparator economies.
Source: Doing Business database.
Doing Business 2017 Mali 65
PROTECTING MINORITY INVESTORS
Economies with the strongest protections of minority result, reforms to strengthen minority investor
investors from self-dealing require detailed disclosure protections may move ahead on different fronts—such
and define clear duties for directors. They also have well- as through new or amended company laws, securities
functioning courts and up-to-date procedural rules that regulations or civil procedure rules. What minority
give minority shareholders the means to prove their case investor protection reforms has Doing Business recorded
and obtain a judgment within a reasonable time. As a in Mali (table 7.1)?
Table 7.1 How has Mali strengthened minority investor protections—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Mali strengthened minority investor protections by
introducing greater requirements for disclosure of related-
party transactions to the board of directors and by making it
DB2015
possible for shareholders to inspect the documents pertaining
to related-party transactions and to appoint auditors to
conduct an inspection of such transactions.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2006), see the Doing Business reports for
these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 66
PROTECTING MINORITY INVESTORS
What are the details?
The protecting minority investors indicators reported to disclosure, director liability, shareholder suits,
here for Mali are based on detailed information collected shareholder rights, ownership and control and corporate
through a survey of corporate and securities lawyers transparency in a standard case study (for more details,
about securities regulations, company laws and court see the Data Notes section of the Doing Business 2017
rules of evidence and procedure. To construct the six report). The summary below shows the details underlying
indicators on minority investor protection, scores are the scores for Mali.
assigned to each based on a range of conditions relating
Table 7.2 Summary of scoring for the protecting minority investors indicators in Mali
Answer Score
Strength of minority investor protection index (0-10) 4.0
Extent of conflict of interest regulation index (0-10) 4.3
Extent of disclosure index (0-10) 7.0
Which corporate body is legally sufficient to approve the Shareholders excluding interested
3.0
Buyer-Seller transaction? (0-3) parties
Must Mr. James disclose his conflict of interest to the board
Full disclosure of all material facts 2.0
of directors? (0-2)
Must Buyer disclose the transaction in published periodic Disclosure on the transaction and
2.0
filings (annual reports)? (0-2) on the conflict of interest
Must Buyer immediately disclose the transaction to the
No disclosure obligation 0.0
public and/or shareholders? (0-2)
Must an external body review the terms of the transaction
No 0.0
before it takes place? (0-1)
Extent of director liability index (0-10) 1.0
Can shareholders representing 10% of Buyer's share capital
sue directly or derivatively for the damage the transaction Yes 1.0
caused to Buyer? (0-1)
Can shareholders hold the interested director liable for the
Not liable 0.0
damage the transaction caused to Buyer? (0-2)
Can shareholders hold the other directors liable for the
Not liable 0.0
damage the transaction caused to Buyer (0-2)
Must Mr. James pay damages for the harm caused to Buyer
No 0.0
upon a successful claim by shareholders? (0-1)
Must Mr. James repay profits made from the transaction
No 0.0
upon a successful claim by shareholders? (0-1)
Is Mr. James disqualifed or fined and imprisoned upon a
No 0.0
successful claim by shareholders? (0-1)
Can a court void the transaction upon a successful claim by
Only in case of fraud or bad faith 0.0
shareholders? (0-2)
Ease of shareholder suits index (0-10) 5.0
Before suing can shareholders representing 10% of Buyer's
Yes 1.0
share capital inspect the transaction documents? (0-1)
Can the plaintiff obtain any documents from the defendant Documents that directly prove
2.0
and witnesses at trial? (0-3) specific facts in the plaintiff’s claim
Can the plaintiff request categories of documents from the No 0.0
Doing Business 2017 Mali 67
defendant without identifying specific ones? (0-1)
Can the plaintiff directly question the defendant and
Preapproved questions only 1.0
witnesses at trial? (0-2)
Is the level of proof required for civil suits lower than that of
No 0.0
criminal cases? (0-1)
Can shareholder plaintiffs recover their legal expenses from
Yes if successful 1.0
the company? (0-2)
Extent of shareholder governance index (0-10) 3.7
Extent of shareholder rights index (0-10) 5.0
Does the sale of 51% of Buyer's assets require shareholder
No 0.0
approval?
Can shareholders representing 10% of Buyer's share capital
Yes 1.0
call for an extraordinary meeting of shareholders?
Must Buyer obtain its shareholders’ approval every time it
Yes 1.0
issues new shares?
Do shareholders automatically receive preemption rights
No 0.0
every time Buyer issues new shares?
Must shareholders approve the election and dismissal of the
Yes 1.0
external auditor?
Are changes to the rights of a class of shares only possible if
Yes 1.0
the holders of the affected shares approve?
Assuming that Buyer is a limited company, does the sale of
No 0.0
51% of its assets require member approval?
Assuming that Buyer is a limited company, can members
representing 10% call for an extraordinary meeting of No 0.0
members?
Assuming that Buyer is a limited company, must all
Yes 1.0
members consent to add a new member?
Assuming that Buyer is a limited company, must a member
first offer to sell his interest to the existing members before No 0.0
selling to a non-member?
Extent of ownership and control index (0-10) 4.0
Is it forbidden to appoint the same individual as CEO and
No 0.0
chair of the board of directors?
Must the board of directors include independent and
No 0.0
nonexecutive board members?
Can shareholders remove members of the board of
Yes 1.0
directors without cause before the end of their term?
Must the board of directors include a separate audit
No 0.0
committee exclusively comprising board members?
Must a potential acquirer make a tender offer to all
No 0.0
shareholders upon acquiring 50% of Buyer?
Must Buyer pay dividends within a maximum period set by
Yes 1.0
law after the declaration date?
Is a subsidiary prohibited from acquiring shares issued by its
No 0.0
parent company?
Assuming that Buyer is a limited company, is there a
Yes 1.0
management deadlock breaking mechanism?
Assuming that Buyer is a limited company, must a potential
acquirer make a tender offer to all shareholders upon No 0.0
acquiring 50% of Buyer?
Assuming that Buyer is a limited company, must Buyer Yes 1.0
Doing Business 2017 Mali 68
distribute profits within a maximum period set by law after
the declaration date?
Extent of corporate transparency index (0-10) 2.0
Must Buyer disclose direct and indirect beneficial ownership
No 0.0
stakes representing 5%?
Must Buyer disclose information about board members’
other directorships as well as basic information on their No 0.0
primary employment?
Must Buyer disclose the compensation of individual
No 0.0
managers?
Must a detailed notice of general meeting be sent 21 days
No 0.0
before the meeting?
Can shareholders representing 5% of Buyer’s share capital
Yes 1.0
put items on the agenda for the general meeting?
Must Buyer's annual financial statements be audited by an
Yes 1.0
external auditor?
Must Buyer disclose its audit reports to the public? No 0.0
Assuming that Buyer is a limited company, must members
No 0.0
meet at least once a year?
Assuming that Buyer is a limited company, can members
No 0.0
representing 5% put items on the meeting agenda?
Assuming that Buyer is a limited company, must Buyer's
annual financial statements be audited by an external No 0.0
auditor?
Source: Doing Business database.
Doing Business 2017 Mali 69
PAYING TAXES
Taxes are essential. The level of tax rates needs to be
WHAT THE PAYING TAXES INDICATORS
carefully chosen—and needless complexity in tax
rules avoided. Firms in economies that rank better MEASURE
on the ease of paying taxes in the Doing Business
study tend to perceive both tax rates and tax Tax payments for a manufacturing company
administration as less of an obstacle to business in 2014 (number per year adjusted for
according to the World Bank Enterprise Survey electronic and joint filing and payment)
research.
Total number of taxes and contributions paid,
What do the indicators cover? including consumption taxes (value added tax,
sales tax or goods and service tax)
Using a case scenario, Doing Business records the
taxes and mandatory contributions that a medium- Method and frequency of filing and payment
size company must pay in a given year as well as Time required to comply with 3 major taxes
measures of the administrative burden of paying (hours per year)
taxes and contributions and dealing with postfiling
processes. This case scenario uses a set of financial Collecting information and computing the tax
payable
statements and assumptions about transactions
made over the year. Information is also compiled on Completing tax return forms, filing with
the frequency of filing and payments, time taken to proper agencies
comply with tax laws, time taken to comply with the Arranging payment or withholding
requirements of postfiling processes and time
waiting for these processes to be completed. The Preparing separate tax accounting books, if
required
ranking of economies on the ease of paying taxes is
determined by sorting their distance to frontier Total tax rate (% of profit before all taxes)
scores on the ease of paying taxes. These scores are
Profit or corporate income tax
the simple average of the distance to frontier scores
for each of the four component indicators – number Social contributions and labor taxes paid by
of tax payments. time, total tax rate and postfiling the employer
index – with a threshold and a nonlinear Property and property transfer taxes
transformation applied to one of the component
Dividend, capital gains and financial
indicators, the total tax rate1. If both VAT (or GST)
transactions taxes
and corporate income tax apply, the postfiling index
is the simple average of the distance to frontier Waste collection, vehicle, road and other taxes
scores for each of the four components: the time to Postfiling Index
comply with a VAT or GST refund, the time to obtain
The time to comply with a VAT or GST refund
a VAT or GST refund, the time to comply with a
corporate income tax audit and the time to complete The time to receive a VAT or GST refund
a corporate income tax audit. If only VAT (or GST) or The time to comply with a corporate income
corporate income tax If onapplies, the postfiling tax audit
index is the simple average of the scores for only the The time to complete a corporate income tax
two components pertaining to the applicable tax. If audit
neither VAT (or GST) nor corporate income tax
1 The nonlinear distance to frontier for the total tax rate is equal to the distance to frontier for the total tax rate to the power of 0.8.
The threshold is defined as the total tax rate at the 15th percentile of the overall distribution for all years included in the analysis up
to and including Doing Business 2015, which is 26.1%. All economies with a total tax rate below this threshold receive the same
score as the economy at the threshold.
Doing Business 2017 Mali 70
applies, the postfiling index is not included in the
ranking of the ease of paying taxes. Assumptions about the corporate income tax
audit process:
Taxes and mandatory contributions include
corporate income tax, turnover tax and all labor An error in the calculation of the income tax
taxes and contributions paid by the company. A
liability (for example, use of incorrect tax
range of standard deductions and exemptions are
depreciation rates, or incorrectly treating an
also recorded.
expense as tax deductible) leads to an incorrect
All financial statement variables are proportional to income tax return and consequently an
2012 income per capita. To make the data underpayment of corporate income tax.
comparable across economies, several assumptions TaxpayerCo. discovered the error and
are used. voluntarily notified the tax authority of the error
TaxpayerCo is a medium-size business that started in the corporate income tax return.
operations on January 1, 2014.
The business starts from the same financial position
in each economy. All the taxes and mandatory
contributions paid during the second year of
operation are recorded.
Taxes and mandatory contributions are measured at
all levels of government.
Assumptions about the VAT refund process:
In June 2015, TaxpayerCo. makes a large capital
purchase: one additional machine for
manufacturing pots.
The value of the machine is 65 times income per
capita of the economy.
Sales are equally spread per month (that is,
1,050 times income per capita divided by 12).
Cost of goods sold are equally expensed per
month (that is, 875 times income per capita
divided by 12).
The seller of the machinery is registered for VAT
or general sales tax (GST).
Excess input VAT incurred in June will be fully
recovered after four consecutive months if the
VAT or GST rate is the same for inputs, sales and
the machine and the tax reporting period is
every month.
Doing Business 2017 Mali 71
PAYING TAXES
Where does the economy stand today?
What is the administrative burden of complying with tax the end of this chapter for details). Most indicator sets
obligations and postfiling processes in Mali—and how refer to a case scenario in the largest business city of an
much do firms pay in taxes? Globally, Mali stands at 144 economy, except for 11 economies for which the data
in the ranking of 190 economies on the ease of paying are a population-weighted average of the 2 largest
taxes (figure 8.1). The rankings for comparator business cities. See the chapter on distance to frontier
economies and the regional average ranking provide and ease of doing business ranking at the end of this
other useful information for assessing the tax compliance profile for more details.
burden for businesses in Mali (see table 8.2 and table 8.3
.
Figure 8.1 How Mali and comparator economies rank on the ease of paying taxes
Source: Doing Business database.
Doing Business 2017 Mali 72
PAYING TAXES
Economies around the world have made paying taxes and exemptions. Many have lowered tax rates. Changes
faster, easier and less costly for businesses —such as by have brought concrete results. Some economies
consolidating payments and filings of taxes, offering simplifying tax payment and reducing rates have seen
electronic systems for filing and payment, establishing tax revenue rise. What tax reforms has Doing Business
taxpayer service centers or allowing for more deductions recorded in Mali (table 8.1)?
Table 8.1 How has Mali made paying taxes easier—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Mali made paying taxes less costly for companies by reducing
the corporate income tax rate—though it also introduced a new
DB2013 tax on land. At the same time, Mali simplified the processes of
paying taxes by introducing a single form for joint filing and
payment of several taxes.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2006), see the Doing Business reports for
these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 73
PAYING TAXES
What are the details?
The indicators reported here for Mali are based on
LOCATION OF STANDARDIZED COMPANY
the taxes and contributions that would be paid by a
standardized case study company used by Doing
Business in collecting the data (see the section in this City: Bamako
chapter on what the indicators cover). Tax
practitioners are asked to review a set of financial
statements as well as a standardized list of
assumptions and transactions that the company
The taxes and contributions paid are listed in table 8.2,
completed during its 2nd year of operation.
along with the associated number of payments, time
Respondents are asked how much taxes and
and tax rate.
mandatory contributions the business must pay, how
these taxes are filed and paid, how much time The postfiling index is based on four components—the
taxpayers spend preparing, filing and paying three time to comply with a VAT or GST refund, the time to
major taxes (profit taxes, labor taxes including obtain a VAT or GST refund, the time to comply with a
mandatory contributions and consumption taxes) and corporate income tax audit and the time to complete a
how much time taxpayers spend complying with corporate income tax audit. These components are
postfiling processes and waiting for these processes based on expanded case study assumptions. If only VAT
to be completed. (or GST) or corporate income tax applies for an
economy, the postfiling index is the simple average of
the scores for only the two components pertaining to
the applicable tax. If neither VAT (or GST) nor corporate
income tax applies, the postfiling index is not included in
the ranking of the ease of paying taxes.
Table 8.2 Summary of tax rates and administration
Total tax Notes on
Tax or mandatory Payments Notes on Time Statutory
Tax base rate (% of total tax
contribution (number) payments (hours) tax rate
profit) rate
gross
Payroll tax 12 3.5% 3.95
salaries
gross
Social Security contributions 12 120 21.9% 24.70
salaries
fixed duty
and
proportiona
l 10% duty
Business license tax 1 2.72
of the
rental value
business
premises
Doing Business 2017 Mali 74
Total tax Notes on
Tax or mandatory Payments Notes on Time Statutory
Tax base rate (% of total tax
contribution (number) payments (hours) tax rate
profit) rate
gross
Tax for youth employment 0 jointly 2% 2.26
salaries
gross
Apprenticeship tax 0 jointly 2% 2.26
salaries
taxable
Corporate income tax 4 30 30% 10.12
profits
gross
Accomodation tax 0 jointly 1% 1.13
salaries
horse
Vehicle tax 1 fixed fee 0.50
power
insurance
Insurance tax 1 20% 0.42
premium
interest
Tax on interest 1 9% 0.23
income
various small
Fuel tax 1 0.00
rates amount
small
Stamp duty 1 XOF 1,500 per page 0.00
amount
Stamp duty on property small
1 0.00
transfer amount
Social Security contributions gross
0 6.7% 0.00
on employee salaries
value not
Value added tax (VAT) 0 jointly 120 18% 0.00
added included
Totals 35.0 270.0 48.3
Source: Doing Business database.
Doing Business 2017 Mali 75
TRADING ACROSS BORDERS
In today’s globalized world, making trade between WHAT THE TRADING ACROSS BORDERS
economies easier is increasingly important for
INDICATORS MEASURE FOR IMPORT & EXPORT
business. Excessive use of paper documents,
burdensome customs procedures, inefficient port
operations and inadequate infrastructure all lead Documentary compliance
to extra costs and delays for exporters and Obtaining, preparing and submitting documents
importers, stifling trade potential. during transport, clearance, inspections and port
or border handling in origin economy
What do the indicators cover?
Obtaining, preparing and submitting documents
Doing Business records the time and cost required by destination economy and any transit
associated with the logistical process of exporting economies
and importing goods. Doing Business measures the
Covers all documents required by law and in
time and cost (excluding tariffs) associated with
practice, including electronic submissions of
three sets of procedures—documentary information as well as non-shipment-specific
compliance, border compliance and domestic documents necessary to complete the trade
transport—within the overall process of exporting
Border compliance
or importing a shipment of goods. The ranking of
economies on the ease of trading across borders is Customs clearance and inspections
determined by sorting their distance to frontier Inspections by other agencies (if applied to more
scores for trading across borders. These scores are than 10% of shipments)
the simple average of the distance to frontier
Port or border handling
scores for the time and cost for documentary
compliance and border compliance to export and Processing of documents during clearance,
import (domestic transport is not used for inspections and port or border handling.
calculating the ranking). Domestic transport
Loading and unloading of shipment at warehouse,
To make the data comparable across economies, a
dry port or border
few assumptions are made about the traded goods
and the transactions: Transport by most widely used mode between
warehouse and terminal or dry port
Time Traffic delays and road police checks while
Time is measured in hours, and 1 day is 24 hours shipment is en route
(for example, 22 days are recorded as 22 × 24 =
528 hours). If customs clearance takes 7.5 hours,
the data are recorded as is. Alternatively, suppose Cost
that documents are submitted to a customs Insurance cost and informal payments for which no receipt
agency at 8:00 a.m., are processed overnight and is issued are excluded from the costs recorded. Costs are
can be picked up at 8:00 a.m. the next day. In this reported in U.S. dollars. Contributors are asked to convert
case the time for customs clearance would be local currency into U.S. dollars based on the exchange rate
recorded as 24 hours because the actual procedure prevailing on the day they answer the questionnaire.
took 24 hours.
Doing Business 2017 Mali 76
Assumptions of the case study If government fees are determined by the value of the
shipment, the value is assumed to be $50,000.
For each of the 190 economies covered by
Doing Business, it is assumed that a shipment The product is new, not secondhand or used
travels from a warehouse in the largest merchandise.
business city of the exporting economy to a
The exporting firm is responsible for hiring and paying
warehouse in the largest business city of the
for a freight forwarder or customs broker (or both)
importing economy. For 11 economies the
and pays for all costs related to international shipping,
data are also collected, under the same case
domestic transport, clearance and mandatory
study assumptions, for the second largest
inspections by customs and other government
business city.
agencies, port or border handling, documentary
The import and export case studies assume compliance fees and the like for exports. The
different traded products. It is assumed that importing firm is responsible for the above costs for
each economy imports a standardized imports.
shipment of 15 metric tons of containerized
The mode of transport is the one most widely used for
auto parts (HS 8708) from its natural import
the chosen export or import product and the trading
partner—the economy from which it imports
partner, as is the seaport, airport or land border
the largest value (price times quantity) of auto
crossing.
parts. It is assumed that each economy exports
the product of its comparative advantage All electronic submissions of information requested by
(defined by the largest export value) to its any government agency in connection with the
natural export partner—the economy that is shipment are considered to be documents obtained,
the largest purchaser of this product. Special prepared and submitted during the export or import
products, such as precious metal and gems, process.
live animals and pharmaceuticals are excluded A port or border is defined as a place (seaport, airport
from the list of possible export products,
or land border crossing) where merchandise can enter
however, and the second largest product
or leave an economy.
category is considered as needed.
Government agencies considered relevant are
A shipment is a unit of trade. Export shipments agencies such as customs, port authorities, road
do not necessarily need to be containerized, police, border guards, standardization agencies,
while import shipments of auto parts are ministries or departments of agriculture or industry,
assumed to be containerized. national security agencies and any other government
authorities.
Doing Business 2017 Mali 77
TRADING ACROSS BORDERS
Where does the economy stand today?
The Trading across Borders indicator refers to a case Globally, Mali stands at 89 in the ranking of 190
study scenario of a warehouse in the largest business city economies on the ease of trading across borders (figure
of an economy (except for 11 economies for which the 9.1).
data are a population-weighted average of the 2 largest
While not included in the distance to frontier or ease of
business cities) trading with the main import and export doing business ranking, data on domestic transportation
partner through the economy’s main border crossing. is also recorded for all economies and provided in Table
9.3.
Figure 9.1 How Mali and comparator economies rank on the ease of trading across borders
Source: Doing Business database.
Doing Business 2017 Mali 78
TRADING ACROSS BORDERS
In economies around the world, trading across borders systems. These changes help improve the trading
as measured by Doing Business has become faster and environment and boost firms’ international
easier over the years. Governments have introduced competitiveness. What trade reforms has Doing Business
tools to facilitate trade—including single windows, risk- recorded in Mali (table 9.1)?
based inspections and electronic data interchange
Table 9.1 How has Mali made trading across borders easier—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Mali eliminated redundant inspections of imported goods,
DB2011
reducing the time for trading across borders.
Mali reduced the time for documentary compliance for both
DB2016 exporting and importing by introducing an electronic data
interchange system.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2006), see the Doing Business reports for
these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 79
TRADING ACROSS BORDERS
What are the details?
The indicators reported here for Mali are based on a
LOCATION OF STANDARDIZED COMPANY
set of specific predefined procedures for trading a
shipment of goods by the most widely used mode of
transport (whether sea or land or some combination City: Bamako
of these). The information on the time and cost to
complete export and import is collected from local The details on the predefined set of procedures, and the
freight forwarders, customs brokers and traders. associated time and cost, for exporting and importing a
shipment of goods are listed in the summary bellow,
along with the required documents.
Table 9.2 Summary of export and import time and cost for trading across borders in Mali
Mali Sub-Saharan Africa
Time to export: Border compliance (hours) 48 101
Cost to export: Border compliance (USD) 242 571
Time to export: Documentary compliance (hours) 48 91
Cost to export: Documentary compliance (USD) 33 225
Time to import: Border compliance (hours) 98 141
Cost to import: Border compliance (USD) 298 662
Time to import: Documentary compliance (hours) 77 105
Cost to import: Documentary compliance (USD) 375 313
Source: Doing Business database.
Table 9.3 Summary of trading details, transport time and documents for trading across borders in Mali
Export Import
HS 41: Raw hides and skins
HS 8708: Parts and accessories
Product (other than fur skins) and
of motor vehicles
leather
Trade partner China France
Border Diboly-Kidira border crossing Diboly-Kidira border crossing
Distance (km) 708 708
Domestic transport time (hours) 29 32
Domestic transport cost (USD) 429 932
Source: Doing Business database.
Note: Although Doing Business collects and publishes data on the time and cost for domestic transport, it does not use these
Doing Business 2017 Mali 80
data in calculating the distance to frontier score for trading across borders or the ranking on the ease of trading across
borders.
Documents to export
Commercial invoice
Export intention
Customs Export Declaration
Phytosanitary certificate
Packing list
Documents to import
Commercial invoice
Packing list
Transit document (T1)
TRIE
Import intention
Customs import declaration
BIVAC attestation
Insurance certificate
Source: Doing Business database.
Note: Doing Business continues to collect data on the number of documents needed to trade internationally. Unlike in previous
years, however, these data are excluded from the calculation of the distance to frontier score and ranking. The time and cost
for documentary compliance serve as better measures of the overall cost and complexity of compliance with documentary
requirements than does the number of documents required.
Doing Business 2017 Mali 81
Figure 9.2 Summary of Mali on the ease of trading across borders
Export Import
Source: Doing Business database.
Doing Business 2017 Mali 82
ENFORCING CONTRACTS
WHAT THE ENFORCING CONTRACTS
Effective commercial dispute resolution has many
benefits. Courts are essential for entrepreneurs INDICATORS MEASURE
because they interpret the rules of the market and
protect economic rights. Efficient and transparent Time required to enforce a contract through
courts encourage new business relationships because the courts (calendar days)
businesses know they can rely on the courts if a new
customer fails to pay. Speedy trials are essential for Time to file and serve the case
small enterprises, which may lack the resources to Time for trial and to obtain the judgment
stay in business while awaiting the outcome of a long
Time to enforce the judgment
court dispute.
Cost required to enforce a contract through
What do the indicators cover? the courts (% of claim)
Doing Business measures the time and cost for Attorney fees
resolving a standardized commercial dispute through
a local first-instance court. In addition, Doing Court fees
Business measures the quality of judicial processes Enforcement fees
index, evaluating whether each economy has
Quality of judicial processes index (0-18)
adopted a series of good practices that promote
quality and efficiency in the court system. The Court structure and proceedings (0-5)
ranking of economies on the ease of enforcing Case management (0-6)
contracts is determined by sorting their distance to
frontier scores. These scores are the simple average Court automation (0-4)
of the distance to frontier scores for each of the Alternative dispute resolution (0-3)
component indicators.
The dispute in the case study involves the breach of a
sales contract between 2 domestic businesses. The The seller sues the buyer before the court with
case study assumes that the court hears an expert on jurisdiction over commercial cases worth 200% of
the quality of the goods in dispute. This distinguishes income per capita or $5,000.
the case from simple debt enforcement. To make the
The seller requests a pretrial attachment to secure
data comparable across economies, Doing Business
the claim.
uses several assumptions about the case:
The dispute on the quality of the goods requires an
expert opinion.
The dispute concerns a lawful transaction
The judge decides in favor of the seller; there is no
between two businesses (Seller and Buyer), both
appeal.
located in the economy’s largest business city.
For 11 economies the data are also collected for The seller enforces the judgment through a public
the second largest business city. sale of the buyer’s movable assets.
The buyer orders custom-made goods, then fails
to pay.
The value of the dispute is 200% of the income
per capita or the equivalent in local currency of
USD 5,000, whichever is greater.
Doing Business 2017 Mali 83
ENFORCING CONTRACTS
Where does the economy stand today?
How efficient is the process of resolving a commercial and ease of doing business ranking at the end of this
dispute through the courts in Mali? According to data profile for more details.
collected by Doing Business, contract enforcement takes
Globally, Mali stands at 156 in the ranking of 190
620.0 days and costs 52.0% of the value of the claim.
economies on the ease of enforcing contracts (figure
Most indicator sets refer to the largest business city of an
10.1). The rankings for comparator economies and the
economy, except for 11 economies for which the data
regional average provide other useful benchmarks for
are a population-weighted average of the 2 largest
assessing the efficiency of contract enforcement in Mali.
business cities. See the chapter on distance to frontier
Figure 10.1 How Mali and comparator economies rank on the ease of enforcing contracts
Source: Doing Business database.
Doing Business 2017 Mali 84
ENFORCING CONTRACTS
What are the details?
The data on time and cost reported here for Mali are
ECONOMY DETAILS
built by following the step-by-step evolution of a
commercial sale dispute within the court, under the
assumptions about the case described above (figure Claim value: XOF 2,530,670
10.2). The time and cost of resolving the
standardized dispute are identified through study of
Bamako Commercial
the codes of civil procedure and other court Court name:
Court
regulations, as well as through questionnaires
completed by local litigation lawyers (and, in a
City: Bamako
quarter of the economies covered by Doing Business,
by judges as well).
Figure 10.2 Time and cost of contract enforcement in Mali and comparator economies
Source: Doing Business database.
Doing Business 2017 Mali 85
Table 10.2 Details on time and cost for enforcing contracts in Mali
Sub-Saharan
Indicator Mali
Africa average
Time (days) 620 655
Filing and service 15
Trial and judgment 240
Enforcement of judgment 365
Cost (% of claim) 52.0 44.3
Attorney fees 30.0
Court fees 15.0
Enforcement fees 7.0
Source: Doing Business database.
Doing Business 2017 Mali 86
ENFORCING CONTRACTS
Quality of judicial processes index
The quality of judicial processes index measures The scores reported here show which of these good
whether each economy has adopted a series of good practices are available in Mali (figure 10.3).
practices in its court system in four areas: court
This methodology was initially developed by Djankov and
structure and proceedings, case management, court
others (2003) and is adopted here with several changes.
automation and alternative dispute resolution. The
The quality of judicial processes index was introduced in
score on the quality of judicial processes index is the
Doing Business 2016. The good practices tested in this
sum of the scores on these 4 sub-components. The
index were developed on the basis of internationally
index ranges from 0 to 18, with higher values
recognized good practices promoting judicial efficiency.
indicating more efficient judicial processes.
Figure 10.3 Quality of judicial processes index in Mali and comparator economies
Doing Business 2017 Mali 87
Source: Doing Business database.
Table 10.3 Details of the quality of judicial processes index in Mali
Answer Score
Quality of judicial processes index (0-18) 5.5
Court structure and proceedings (0-5) 3.0
1. Is there a court or division of a court dedicated solely to hearing
Yes 1.5
commercial cases?
2. Small claims court 0.0
2.a. Is there a small claims court or a fast-track procedure for small
No
claims?
2.b. If yes, is self-representation allowed? n.a.
3. Is pretrial attachment available? Yes 1.0
4. Are new cases assigned randomly to judges? Yes, but manual 0.5
5. Does a woman's testimony carry the same evidentiary weight in
Yes 0.0
court as a man's?
Case management (0-6) 0.0
1. Time standards 0.0
1.a. Are there laws setting overall time standards for key court events in
Yes
a civil case?
1.b. If yes, are the time standards set for at least three court events? No
1.c. Are these time standards respected in more than 50% of cases? Yes
2. Adjournments 0.0
2.a. Does the law regulate the maximum number of adjournments that
No
can be granted?
2.b. Are adjournments limited to unforeseen and exceptional
No
circumstances?
2.c. If rules on adjournments exist, are they respected in more than 50%
n.a.
of cases?
3. Can two of the following four reports be generated about the
competent court: (i) time to disposition report; (ii) clearance rate report; No 0.0
(iii) age of pending cases report; and (iv) single case progress report?
4. Is a pretrial conference among the case management techniques
No 0.0
used before the competent court?
5. Are there any electronic case management tools in place within the
No 0.0
competent court for use by judges?
Doing Business 2017 Mali 88
Answer Score
6. Are there any electronic case management tools in place within the
No 0.0
competent court for use by lawyers?
Court automation (0-4) 0.5
1. Can the initial complaint be filed electronically through a dedicated
No 0.0
platform within the competent court?
2. Is it possible to carry out service of process electronically for claims
No 0.0
filed before the competent court?
3. Can court fees be paid electronically within the competent court? No 0.0
4. Publication of judgments 0.5
4.a Are judgments rendered in commercial cases at all levels made
available to the general public through publication in official gazettes, No
in newspapers or on the internet or court website?
4.b. Are judgments rendered in commercial cases at the appellate and
supreme court level made available to the general public through
Yes
publication in official gazettes, in newspapers or on the internet or
court website?
Alternative dispute resolution (0-3) 2.0
1. Arbitration 1.5
1.a. Is domestic commercial arbitration governed by a consolidated law
or consolidated chapter or section of the applicable code of civil Yes
procedure encompassing substantially all its aspects?
1.b. Are there any commercial disputes—aside from those that deal
with public order or public policy—that cannot be submitted to No
arbitration?
1.c. Are valid arbitration clauses or agreements usually enforced by the
Yes
courts?
2. Mediation/Conciliation 0.5
2.a. Is voluntary mediation or conciliation available? Yes
2.b. Are mediation, conciliation or both governed by a consolidated law
or consolidated chapter or section of the applicable code of civil No
procedure encompassing substantially all their aspects?
2.c. Are there financial incentives for parties to attempt mediation or
conciliation (i.e., if mediation or conciliation is successful, a refund of No
court filing fees, income tax credits or the like)?
Source: Doing Business database.
Doing Business 2017 Mali 89
RESOLVING INSOLVENCY
A robust bankruptcy system functions as a filter, WHAT THE RESOLVING INSOLVENCY
ensuring the survival of economically efficient
companies and reallocating the resources of INDICATORS MEASURE
inefficient ones. Fast and cheap insolvency
proceedings result in the speedy return of businesses Time required to recover debt (years)
to normal operation and increase returns to
Measured in calendar years
creditors. By clarifying the expectations of creditors
and debtors about the outcome of insolvency Appeals and requests for extension are
proceedings, well-functioning insolvency systems can included
facilitate access to finance, save more viable Cost required to recover debt (% of debtor’s
businesses and sustainably grow the economy. estate)
What do the indicators cover? Measured as percentage of estate value
Doing Business studies the time, cost and outcome of Court fees
insolvency proceedings involving domestic legal Fees of insolvency administrators
entities. These variables are used to calculate the Lawyers’ fees
recovery rate, which is recorded as cents on the Assessors’ and auctioneers’ fees
dollar recovered by secured creditors through Other related fees
reorganization, liquidation or debt enforcement
Outcome
(foreclosure or receivership) proceedings. To
determine the present value of the amount Whether business continues operating as a
recovered by creditors, Doing Business uses the going concern or business assets are sold
lending rates from the International Monetary Fund, piecemeal
supplemented with data from central banks and the Recovery rate for creditors
Economist Intelligence Unit.
Measures the cents on the dollar recovered
To make the data on the time, cost and outcome by secured creditors
comparable across economies, several assumptions
Outcome for the business (survival or not)
about the business and the case are used:
determines the maximum value that can be
A hotel located in the largest city (or cities) has recovered
201 employees and 50 suppliers. The hotel Official costs of the insolvency proceedings
experiences financial difficulties. are deducted
The value of the hotel is 100% of the income per Depreciation of furniture is taken into
capita or the equivalent in local currency of USD account
200,000, whichever is greater.
Present value of debt recovered
The hotel has a loan from a domestic bank,
Strength of insolvency framework index (0-
secured by a mortgage over the hotel’s real
16)
estate. The hotel cannot pay back the loan, but
makes enough money to operate otherwise. Sum of the scores of four component indices:
Commencement of proceedings index (0-3)
In addition, Doing Business evaluates the adequacy
and integrity of the existing legal framework Management of debtor’s assets index (0-6)
applicable to liquidation and reorganization Reorganization proceedings index (0-3)
proceedings through the strength of insolvency Creditor participation index (0-4)
framework index. The index tests whether economies
adopted internationally accepted good practices in management of debtor’s assets, reorganization
four areas: commencement of proceedings, proceedings and creditor participation.
Doing Business 2017 Mali 90
RESOLVING INSOLVENCY
Where does the economy stand today?
Globally, Mali stands at 99 in the ranking of 190 not measure insolvency proceedings of individuals and
economies on the ease of resolving insolvency (figure financial institutions. The data are derived from
11.1). The ranking of economies on the ease of resolving questionnaire responses by local insolvency practitioners
insolvency is determined by sorting their distance to and verified through a study of laws and regulations as
frontier scores for resolving insolvency. These scores are well as public information on bankruptcy systems.
the simple average of the distance to frontier scores for
the recovery rate and the strength of insolvency
framework index. The resolving insolvency indicator does
Figure 11.1 How Mali and comparator economies rank on the ease of resolving insolvency
Source: Doing Business database.
Doing Business 2017 Mali 91
RESOLVING INSOLVENCY
Recovery of debt in insolvency
Data on the time, cost and outcome refer to the most average recovery rate is 24.8 cents on the dollar. Most
likely in-court insolvency procedure applicable under indicator sets refer to a case scenario in the largest
specific case study assumptions. business city of an economy, except for 11 economies for
which the data are a population-weighted average of the
According to data collected by Doing Business, resolving
2 largest business cities.
insolvency takes 3.6 years on average and costs 18.0% of
the debtor’s estate, with the most likely outcome being
that the company will be sold as piecemeal sale. The
Figure 11.2 Efficiency of proceedings - time, cost and recovery rate in Mali and comparator economies.
Source: Doing Business database.
Note: The recovery rate is calculated based on the time, cost and outcome of insolvency proceedings involving domestic legal
entities and is recorded as cents on the dollar recovered by secured creditors. The calculation takes into account the outcome:
whether the business emerges from the proceedings as a going concern or the assets are sold piecemeal. Then the costs of the
proceedings are deducted. Finally, the value lost as a result of the time the money remains tied up in insolvency proceedings is
taken into account. The recovery rate is the present value of the remaining proceeds, based on end-2015 lending rates.
Doing Business 2017 Mali 92
Table 11.1 Details of data on efficiency of insolvency proceedings in Mali
Indicator Answer Explanation
As Mirage will not be able to settle its current liabilities with its available assets,
it will file a declaration of cessation of payments (article 25 of the Uniform Act
Organizing Collective Proceedings for Wiping Off Debts). In order to continue
operating, Mirage will try to obtain the opening of reorganization proceedings
liquidation and avoid liquidation. Under article 27, a composition proposal is a proposal
(after an lodged no later than 15 days following the declaration of cessation of
Proceeding
attempt at payments, specifying the measures and conditions envisaged to redress the
reorganization) company. According to our information, Mirage will not reach an agreement
with its creditors, so the composition proposal will not succeed and the court
will convert the proceedings to liquidation some months after the lodging of
the proposal (article 33 of the Uniform Act). A reorganization proceeding that
is later converted into liquidation is the most likely proceeding in Mali.
According to our estimations, the reorganization attempt will fail and the
proceedings will probably be converted to liquidation. The hotel will stop
Outcome piecemeal sale
operating and will be dismantled, and the assets of the debtor will be sold
separately.
Mirage will file a declaration of cessation of payments to obtain the opening of
reorganization proceedings. The declaration has to be done 30 days following
the cessation of payments. The competent court will then declare cessation of
Time (in
3.6 payments and open reorganization proceedings. The composition proposal
years)
will fail, so the proceedings will be converted to liquidation. According to our
estimations, the complete process of a reorganization attempt that is then
converted to liquidation takes approximately 43 months.
According to our estimations, a reorganization attempt that is later converted
into liquidation costs approximately XOF 18,500,000 (18% of the value of the
Cost (% of
18.0 estate). Lawyer fees (10%), official receiver and receivers (5%), and bailiffs and
estate)
assignees (3%) appointed under articles 39, 41 and 48 constitute the main cost
components.
Recovery rate: 24.8
Source: Doing Business database.
Doing Business 2017 Mali 93
RESOLVING INSOLVENCY
Strength of resolving insolvency index
The strength of insolvency framework index is the with higher values indicating insolvency legislation that is
sum of the scores on the commencement of better designed for rehabilitating viable firms and
proceedings index, management of debtor’s ass ets liquidating nonviable ones. Mali’s score on the strength of
index, reorganization proceedings index and creditor insolvency framework index is 9.0 out of 16. Data on
participation index. The index ranges from 0 to 16, provisions applicable to judicial liquidation and
reorganization is based on the current law governing
insolvency proceedings in each economy.
Figure 11.3 Strength of insolvency framework index (0-16) in Mali and comparator economies
Source: Doing Business database.
Doing Business 2017 Mali 94
Note: Even if the economy’s legal framework includes provisions related to insolvency proceedings (liquidation or
reorganization), the economy receives 0 points for the strength of insolvency framework index, if time, cost and outcome
indicators are recorded as “no practice”.
Doing Business 2017 Mali 95
Table 11.2 Summary of data for the strength of insolvency framework index in Mali
Answer Score
Strength of insolvency framework index (0-16) 9.0
Commencement of proceedings index (0-3) 2.0
(c) Debtor may
What procedures are available to a DEBTOR when commencing insolvency file for
0.5
proceedings? reorganization
only
(b) Yes, but a
Does the insolvency framework allow a CREDITOR to file for insolvency of creditor may file
0.5
the debtor? for liquidation
only
(a) Debtor is
What basis for commencement of the insolvency proceedings is allowed generally unable
1.0
under the insolvency framework? to pay its debts
as they mature
Management of debtor's assets index (0-6) 5.5
Does the insolvency framework allow the continuation of contracts
Yes 1.0
supplying essential goods and services to the debtor?
Does the insolvency framework allow the rejection by the debtor of overly
Yes 1.0
burdensome contracts?
Does the insolvency framework allow avoidance of preferential
Yes 1.0
transactions?
Does the insolvency framework allow avoidance of undervalued
Yes 1.0
transactions?
Does the insolvency framework provide for the possibility of the debtor
Yes 1.0
obtaining credit after commencement of insolvency proceedings?
(a) Yes over all
pre-
Does the insolvency framework assign priority to post-commencement
commencement 0.5
credit?
creditors, secured
or unsecured
Reorganization proceedings index (0-3) 0.5
Which creditors vote on the proposed reorganization plan? (a) All creditors 0.5
Does the insolvency framework require that dissenting creditors in
reorganization receive at least as much as what they would obtain in a No 0.0
liquidation?
Are the creditors devided into classes for the purposes of voting on the No 0.0
reorganization plan, does each class vote separately and are creditors in
Doing Business 2017 Mali 96
Answer Score
the same class treated equally?
Creditor participation index (0-4) 1.0
Does the insolvency framework require approval by the creditors for
No 0.0
selection or appointment of the insolvency representative?
Does the insolvency framework require approval by the creditors for sale
No 0.0
of substantial assets of the debtor?
Does the insolvency framework provide that a creditor has the right to
No 0.0
request information from the insolvency representative?
Does the insolvency framework provide that a creditor has the right to
Yes 1.0
object to decisions accepting or rejecting creditors' claims?
Source: Doing Business database.
Doing Business 2017 Mali 97
RESOLVING INSOLVENCY
A well-balanced bankruptcy system distinguishes change. Many recent reforms of bankruptcy laws have
companies that are financially distressed but been aimed at helping more of the viable businesses
economically viable from inefficient companies that survive. What insolvency reforms has Doing Business
should be liquidated. But in some insolvency systems recorded in Mali (table 11.3)?
even viable businesses are liquidated. This is starting to
Table 11.3 How has Mali made resolving insolvency easier—or not?
By Doing Business report year from DB2011 to DB2017
DB year Reform
Mali made resolving insolvency easier by introducing a new
conciliation procedure for companies in financial difficulties
DB2017
and a simplified preventive settlement procedure for small
companies.
Source: Doing Business database.
Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports
for these years, available at http://www.doingbusiness.org.
Doing Business 2017 Mali 98
LABOR MARKET REGULATION
Doing Business studies the flexibility of regulation of food retail sector and they apply even to firms
employment, specifically as it relates to the areas of that are not party to them.
hiring, working hours and redundancy. Doing Business
Abides by every law and regulation but does not
also measures several aspects of job quality such as the grant workers more benefits than those
availability of maternity leave, paid sick leave and the mandated by law, regulation or (if applicable)
equal treatment of men and women at the workplace. collective bargaining agreements.
Doing Business 2017 presents the data for the labor
market regulation indicators in an annex. The report
does not present rankings of economies on these
indicators or include the topic in the aggregate distance
to frontier score or ranking on the ease of doing
business. Detailed data collected on labor market
regulation are available on the Doing Business website
(http://www.doingbusiness.org). The data on labor
market regulation are based on a detailed questionnaire
on employment regulations that is completed by local
lawyers and public officials. Employment laws and
regulations as well as secondary sources are reviewed to
ensure accuracy.
To make the data comparable across economies, several
assumptions about the worker and the business are
used.
The worker:
Is a cashier in a supermarket or grocery store,
age 19, with one year of work experience.
Is a full-time employee.
Is not a member of the labor union, unless
membership is mandatory.
The business:
Is a limited liability company (or the equivalent
in the economy).
Operates a supermarket or grocery store in the
economy’s largest business city. For 11
economies the data are also collected for the
second largest business city.
Has 60 employees.
Is subject to collective bargaining agreements if
such agreements cover more than 50% of the
Doing Business 2017 Mali 99
LABOR MARKET REGULATION
What are the details?
The data reported here for Mali are based on a detailed regulations as well as secondary sources are reviewed to
survey of labor market regulation that is completed by ensure accuracy.
local lawyers and public officials. Employment laws and
Hiring
Data on hiring cover five areas: (i) whether fixed-term minimum wage to the average value added per worker
contracts are prohibited for permanent tasks; (ii) the (the ratio of an economy’s GNI per capita to the
maximum cumulative duration of fixed-term contracts; working-age population as a percentage of the total
(iii) the minimum wage for a cashier, age 19, with one population).
year of work experience; and (iv) the ratio of the
Hiring Data
Fixed-term contracts prohibited for permanent tasks? Yes
Maximum length of a single fixed-term contract (months) 24 months
Maximum length of fixed-term contracts, including renewals (months) 72.0
Minimum wage applicable to the worker assumed in the case study
74.2
(US$/month)
Ratio of minimum wage to value added per worker 0.6
Source: Doing Business database.
Doing Business 2017 Mali 100
LABOR MARKET REGULATION
Working hours
Data on working hours cover nine areas: i) the maximum and nonnursing women can work the same night hours
number of working days allowed per week; (ii) the as men*; (vii) whether there are restrictions on weekly
premium for night work (as a percentage of hourly pay); holiday work; (viii) whether there are restrictions on
(iii) the premium for work on a weekly rest day (as a overtime work; and (ix) the average paid annual leave for
percentage of hourly pay); (iv) the premium for overtime workers with 1 year of tenure, 5 years of tenure, and 10
work (as a percentage of hourly pay); (v) whether there years of tenure.
are restrictions on night work; (vi) whether nonpregnant
Working Hours Data
Maximum number of working days per week 6.0
Premium for night work (% of hourly pay) 0.0
Premium for work on weekly rest day (% of hourly pay) 0.0
Premium for overtime work (% of hourly pay) 10.0
Restrictions on night work? No
Whether nonpregnant and nonnursing women can work the same night Oui
hours as men
Restrictions on weekly holiday? No
Restrictions on overtime work? No
Paid annual leave for a worker with 1 year of tenure (working days) 22.0
Paid annual leave for a worker with 5 years of tenure (working days) 22.0
Paid annual leave for a worker with 10 years of tenure (working days) 22.0
Paid annual leave (average for workers with 1, 5 and 10 years of tenure, in 22.0
working days)
Source: Doing Business database.
Doing Business 2017 Mali 101
LABOR MARKET REGULATION
Redundancy rules
Data on redundancy cover nine areas: (i) the length of whether the employer needs approval from a third party
the maximum probationary period (in months) for to terminate one redundant worker; (vi) whether the
permanent employees; (ii) whether redundancy is employer needs approval from a third party to terminate
allowed as a basis for terminating workers; (iii) whether a group of nine redundant workers; (vii) whether the law
the employer needs to notify a third party (such as a requires the employer to reassign or retrain a worker
government agency) to terminate one redundant worker; before making the worker redundant; (viii) whether
(iv) whether the employer needs to notify a third party to priority rules apply for redundancies; and (ix) whether
terminate a group of nine redundant workers; (v) priority rules apply for reemployment.
Redundancy rules Data
Maximum length of probationary period (months) 6.0
Dismissal due to redundancy allowed by law? Yes
Third-party notification if one worker is dismissed? Yes
Third-party approval if one worker is dismissed? No
Third-party notification if nine workers are dismissed? Yes
Third-party approval if nine workers are dismissed? No
Retraining or reassignment obligation before redundancy? No
Priority rules for redundancies? Yes
Priority rules for reemployment? Yes
Source: Doing Business database.
Doing Business 2017 Mali 102
LABOR MARKET REGULATION
Redundancy cost
Redundancy cost measures the cost of advance notice severance payments applicable to a worker with 1 year of
requirements and severance payments due when tenure, a worker with 5 years and a worker with 10 years
terminating a redundant worker, expressed in weeks of is considered. One month is recorded as 4 and 1/3
salary. The average value of notice requirements and weeks.
Redundancy cost indicator (in salary weeks) Data
Notice period for redundancy dismissal for a worker with 1 year of tenure 4.3
Notice period for redundancy dismissal for a worker with 5 years of tenure 4.3
Notice period for redundancy dismissal for a worker with 10 years of tenure 4.3
Notice period for redundancy dismissal (average for workers with 1, 5 and 10 years 4.3
of tenure)
Severance pay for redundancy dismissal for a worker with 1 year of tenure 5.2
Severance pay for redundancy dismissal for a worker with 5 years of tenure 8.7
Severance pay for redundancy dismissal for a worker with 10 years of tenure 14.1
Severance pay for redundancy dismissal (average for workers with 1, 5 and 10 years 9.3
of tenure)
Source: Doing Business database.
Doing Business 2017 Mali 103
LABOR MARKET REGULATION
Job quality
Doing Business introduced new data on job quality in leave receive 100% of wages; (vi) the availability of five
2015. Doing Business 2017 covers eight questions on job fully paid days of sick leave a year; (vii) whether a worker
quality (i) whether the law mandates equal remuneration is eligible for an unemployment protection scheme after
for work of equal value; (ii) whether the law mandates one year of service; and (viii) the minimum duration of
nondiscrimination based on gender in hiring; (iii) the contribution period (in months) required for
whether the law mandates paid or unpaid maternity unemployment protection.
leave; (iv) the minimum length of paid maternity leave (in .
calendar days); (v) whether employees on maternity
Job Quality Data
Equal remuneration for work of equal value? Non
Gender nondiscrimination in hiring? Non
Paid or unpaid maternity leave mandated by law? Oui
Minimum length of maternity leave (calendar days)? 98.0
Receive 100% of wages on maternity leave? Yes
Five fully paid days of sick leave a year? Yes
Unemployment protection after one year of employment? No
Minimum contribution period for unemployment protection (months)? n.a.
Source: Doing Business database.
Doing Business 2017 Mali 104
DISTANCE TO FRONTIER AND EASE OF DOING BUSINESS RANKING
Doing Business presents results for two aggregate even though it is no longer at the frontier in a
measures: the distance to frontier score and the ease of subsequent year.
doing business ranking, which is based on the distance
For scores such as those on the strength of legal rights
to frontier score. The ease of doing business ranking
index or the quality of land administration index, the
compares economies with one another; the distance to
frontier is set at the highest possible value. For the total
frontier score benchmarks economies with respect to
tax rate, consistent with the use of a threshold in
regulatory best practice, showing the absolute distance
calculating the rankings on this indicator, the frontier is
to the best performance on each Doing Business
defined as the total tax rate at the 15th percentile of the
indicator. When compared across years, the distance to
overall distribution for all years included in the analysis
frontier score shows how much the regulatory
up to and including Doing Business 2015. For the time to
environment for local entrepreneurs in an economy has
pay taxes the frontier is defined as the lowest time
changed over time in absolute terms, while the ease of
recorded among all economies that levy the three major
doing business ranking can show only how much the
taxes: profit tax, labor taxes and mandatory
regulatory environment has changed relative to that in
contributions, and value added tax (VAT) or sales tax. For
other economies.
the different times to trade across borders, the frontier is
Distance to Frontier defined as 1 hour even though in many economies the
time is less than that.
The distance to frontier score captures the gap between
an economy’s performance and a measure of best In the same formulation, to mitigate the effects of
practice across the entire sample of 41 indicators for 10 extreme outliers in the distributions of the rescaled data
Doing Business topics (the labor market regulation for most component indicators (very few economies
indicators are excluded). For starting a business, for need 700 days to complete the procedures to start a
example, New Zealand has the smallest number of business, but many need 9 days), the worst performance
procedures required (1), and New Zealand the shortest is calculated after the removal of outliers. The definition
time to fulfill them (0.5 days). Slovenia has the lowest of outliers is based on the distribution for each
cost (0.0), and Australia, Colombia and 111 other component indicator. To simplify the process two rules
economies have no paid-in minimum capital were defined: the 95th percentile is used for the
requirement (table 14.1 in the Doing Business 2017 indicators with the most dispersed distributions
report). (including minimum capital, number of payments to pay
taxes, and the time and cost indicators), and the 99th
Calculation of the distance to frontier score
percentile is used for number of procedures. No outlier is
Calculating the distance to frontier score for each removed for component indicators bound by definition
economy involves two main steps. In the first step or construction, including legal index scores (such as the
individual component indicators are normalized to a depth of credit information index, extent of conflict of
common unit where each of the 41 component interest regulation index and strength of insolvency
indicators y (except for the total tax rate) is rescaled framework index) and the recovery rate (figure 14.1 in
using the linear transformation (worst − y)/(worst − the Doing Business 2017 report).
frontier). In this formulation the frontier represents the
In the second step for calculating the distance to frontier
best performance on the indicator across all economies
score, the scores obtained for individual indicators for
since 2005 or the third year in which data for the
each economy are aggregated through simple averaging
indicator were collected. Both the best performance and
into one distance to frontier score, first for each topic
the worst performance are established every five years
and then across all 10 topics: starting a business, dealing
based on the Doing Business data for the year in which
with construction permits, getting electricity, registering
they are established, and remain at that level for the five
property, getting credit, protecting minority investors,
years regardless of any changes in data in interim years.
paying taxes, trading across borders, enforcing contracts
Thus an economy may set the frontier for an indicator
and resolving insolvency. More complex aggregation
methods—such as principal components and
unobserved components—yield a ranking nearly
Doing Business 2017 Mali 105
identical to the simple average used by Doing Business2. The nonlinear transformation is not based on any
Thus Doing Business uses the simplest method: economic theory of an “optimal tax rate” that minimizes
weighting all topics equally and, within each topic, giving distortions or maximizes efficiency in an economy’s
equal weight to each of the topic components 3. overall tax system. Instead, it is mainly empirical in
nature. The nonlinear transformation along with the
An economy’s distance to frontier score is indicated on a
threshold reduces the bias in the indicator toward
scale from 0 to 100, where 0 represents the worst
economies that do not need to levy significant taxes on
performance and 100 the frontier. All distance to frontier
companies like the Doing Business standardized case
calculations are based on a maximum of five decimals.
study company because they raise public revenue in
However, indicator ranking calculations and the ease of
other ways—for example, through taxes on foreign
doing business ranking calculations are based on two
companies, through taxes on sectors other than
decimals.
manufacturing or from natural resources (all of which are
The difference between an economy’s distance to outside the scope of the methodology). In addition, it
frontier score in any previous year and its score in 2017 acknowledges the need of economies to collect taxes
illustrates the extent to which the economy has closed from firms.
the gap to the regulatory frontier over time. And in any
Calculation of scores for economies with 2 cities
given year the score measures how far an economy is
covered
from the best performance at that time.
For each of the 11 economies in which Doing Business
Treatment of the total tax rate
collects data for the second largest business city as well
The total tax rate component of the paying taxes as the largest one, the distance to frontier score is
indicator set enters the distance to frontier calculation in calculated as the population-weighted average of the
a different way than any other indicator. The distance to distance to frontier scores for these two cities (table
frontier score obtained for the total tax rate is 13.1). This is done for the aggregate score, the scores for
transformed in a nonlinear fashion before it enters the each topic and the scores for all the component
distance to frontier score for paying taxes. As a result of indicators for each topic.
the nonlinear transformation, an increase in the total tax
rate has a smaller impact on the distance to frontier
score for the total tax rate—and therefore on the
distance to frontier score for paying taxes—for
economies with a below-average total tax rate than it
would have had before this approach was adopted in
Doing Business 2015 (line B is smaller than line A in
figure 14.2 of the Doing Business 2017 report). And for
economies with an extreme total tax rate (a rate that is
very high relative to the average), an increase has a
greater impact on both these distance to frontier scores
than it would have had before (line D is bigger than line
C in figure 14.2 of the Doing Business 2017 report).
2
See Djankov, Manraj and others (2005). Principal components and
unobserved components methods yield a ranking nearly identical to
that from the simple average method because both these methods
assign roughly equal weights to the topics, since the pairwise
correlations among indicators do not differ much. An alternative to the
simple average method is to give different weights to the topics,
depending on which are considered of more or less importance in the
context of a specific economy.
3
For getting credit, indicators are weighted proportionally, according
to their contribution to the total score, with a weight of 60% assigned
to the strength of legal rights index and 40% to the depth of credit
information index. Indicators for all other topics are assigned equal
weights
Doing Business 2017 Mali 106
Table 13.1 Weights used in calculating the distance to the most. First, it selects the economies that in 2015/16
frontier scores for economies with 2 cities covered implemented regulatory reforms making it easier to do
business in 3 or more of the 10 topics included in this
Economy City Weight (%)
year’s aggregate distance to frontier score. Twenty-nine
Dhaka 78
Bangladesh economies meet this criterion: Algeria; Azerbaijan;
Chittagong 22
São Paulo 61 Bahrain; Belarus; Brazil; Brunei Darussalam; Burkina Faso;
Brazil
Rio de Janeiro 39 Côte d’Ivoire; Georgia; India; Indonesia; Kazakhstan;
Shanghai 55 Kenya; Madagascar; Mali; Mauritania; Morocco; Niger;
China
Beijing 45 Pakistan; Poland; Senegal; Serbia; Singapore; Thailand;
Mumbai 47 Togo; Uganda; the United Arab Emirates; Uzbekistan and
India
Delhi 53
Vanuatu. Second, Doing Business sorts these economies
Jakarta 78
Indonesia on the increase in their distance to frontier score from
Surabaya 22
Tokyo 65
the previous year using comparable data.
Japan
Osaka 35
Mexico City 83 Selecting the economies that implemented regulatory
Mexico
Monterrey 17 reforms in at least three topics and had the biggest
Lagos 77 improvements in their distance to frontier scores is
Nigeria
Kano 23 intended to highlight economies with ongoing, broad-
Karachi 65 based reform programs. The improvement in the
Pakistan
Lahore 35 distance to frontier score is used to identify the top
Moscow 70
Russian Federation improvers because this allows a focus on the absolute
St. Petersburg 30
improvement—in contrast with the relative improvement
New York 60
United States
Los Angeles 40
shown by a change in rankings—that economies have
made in their regulatory environment for business.
Source: United Nations, Department of Economic and Social
Affairs, Population Division, World Urbanization Prospects,
2014 Revision. http://esa.un.org/unpd/wup/CD-
ROM/Default.aspx.
Ease of Doing Business ranking
The ease of doing business ranking ranges from 1 to 190.
Economies that improved the most across 3 or more
The ranking of economies is determined by sorting the
Doing Business topics in 2015/16
aggregate distance to frontier scores, rounded to 2
Doing Business 2017 uses a simple method to calculate decimals.
which economies improved the ease of doing business
Doing Business 2017 Mali 107
RESOURCES ON THE DOING BUSINESS WEBSITE
Current features Law library
News on the Doing Business project Online collection of business laws and regulations
http://www.doingbusiness.org relating to business
http://www.doingbusiness.org/law-library
Rankings
How economies rank—from 1 to 190 Contributors
http://www.doingbusiness.org/rankings More than 12,500 specialists in 190 economies who
participate in Doing Business
Data http://www.doingbusiness.org/contributors/doing-
All the data for 190 economies—topic rankings, business
indicator values, lists of regulatory procedures and
details underlying indicators Entrepreneurship data
http://www.doingbusiness.org/data Data on business density (number of newly
registered companies per 1,000 working-age
Reports people) for 136 economies
Access to Doing Business reports as well as http://www.doingbusiness.org/data/exploretopics/ent
subnational and regional reports, case studies and repreneurship
customized economy and regional profiles
http://www.doingbusiness.org/reports Distance to frontier
Data benchmarking 190 economies to the frontier in
Methodology regulatory practice and a distance to frontier
The methodologies and research papers underlying calculator
Doing Business http://www.doingbusiness.org/data/distance-to-
http://www.doingbusiness.org/methodology frontier
Research Information on good practices
Abstracts of papers on Doing Business topics and Showing where the many good practices identified
related policy issues by Doing Business have been adopted
http://www.doingbusiness.org/research http://www.doingbusiness.org/data/good-practice
Doing Business reforms
Short summaries of DB2017 business regulation
reforms and lists of reforms since DB2008
http://www.doingbusiness.org/reforms
Historical data
Customized data sets since DB2004
http://www.doingbusiness.org/custom-query
Doing Business 2017 Mali 108