➜ simplify the rules ➜ make them known ➜ make formalization desirable Formalizing microentreprises in Mali

96%+ of the active population is informal Total population: 15 m Active population: 7 m 4%4% 96 % ? Declared employees = 227’000 Impôt synthétique = 24’600 BIC = 1’335 active taxpayers in Bamako (2010)

The 3 pillars of formality SOCIAL FISCAL LEGAL Have legal existencePay taxesHealth and pension schemes COMPANY (Business Registry) COMPANY (Business Registry) INDIVIDUAL TRADER (Business Registry) INDIVIDUAL TRADER (Business Registry) “ENTREPRENANT” (Registre du Commerce) “ENTREPRENANT” (Registre du Commerce) PROFESSIONAL (professional associations) PROFESSIONAL (professional associations) VAT INCOME MUNICIPAL SANTÉ RETRAITE OTHER PRODUCTS : burrial,life, widows, srudies… OTHER PRODUCTS : burrial,life, widows, srudies… SÉCURITÉ SOCIALE PUBLIQUE PRIVATE INSURANCE PRIVATE INSURANCE IMPÔT SYNTHÉTHIQUE IMPÔT SYNTHÉTHIQUE ARTISAN (Registry of artisans) ARTISAN (Registry of artisans) BIC (small enterprise Income tax) BIC (small enterprise Income tax) IS (Company Income tax) IS (Company Income tax) BNC (professional income tax) BNC (professional income tax)

SIMPLE ADAPTED KNOWN CLEAR ¿What should I do to work legally? Rules should be understandable to be complied with How? Procedures should be easy and quick Why? What’s in it for me? Is formalization interesting for me? I must know what do to, and why I should do it Make formalization easy and desirable

Carte AE: instant and free formalization

A multi-stakeholder information system

JUILLET AOÛT PRÉPARATION DU GUICHET UNIQUE ACCORDS AVEC LES PARTENAIRES PRIVÉS COMMUNICATION INSCRIPTION DES ENTREPRENANTS SEPTEMBR E + 50% Reunions du Groupe Mise en place procédure entreprenant Mise en place procédure entreprenant OCTOBRE NOVEMBRE DÉCEMBRE JANVIER FÉVRIER Installation des partenaires au guichet unique Installation équipement carte à puce Proposition de produits/services Proposition de produits/services Réorganisation physique Campagne de proximité Campagne publique Réunions test Inscriptions pilotes ( ) Inscriptions pilotes ( ) Inscriptions entreprenants Formalisation des accords Formalisation des accords