The country profile for Mauritania is based on data from the enterprise surveys conducted by the World Bank in 2014. The Enterprise Surveys focus on the many factors that shape the business environment. These factors can be accommodating or constraining for firms and play an important role in whether a country will prosper or not. An accommodating business environment is one that encourages firms to operate efficiently. Such conditions strengthen incentives for firms to innovate and to increase productivity, key factors for sustainable development. A more productive private sector, in turn, expands employment and contributes taxes necessary for public investment in health, education, and other services. In contrast, a poor business environment increases the obstacles to conducting business activities and decreases a country’s prospects for reaching its potential in terms of employment, production, and welfare. The Enterprise Surveys are conducted by the World Bank and its partners across all geographic regions and cover small, medium, and large companies. The surveys are administered to a representative sample of firms in the non-agricultural formal private economy. The sample is consistently defined in all countries and includes the entire manufacturing sector, the services sector, and the transportation and construction sectors. Public utilities, government services, health care, and financial services sectors are not included in the sample. The Enterprise Surveys collect a wide array of qualitative and quantitative information through face to face interviews with firm managers and owners regarding the business environment in their countries and the productivity of their firms. The topics covered in Enterprise Surveys include infrastructure, trade, finance, regulations, taxes and business licensing, corruption, crime and informality, finance, innovation, labor, and perceptions about obstacles to doing business. The qualitative and quantitative data collected through the surveys connect a country’s business environment characteristics with firm productivity and performance. The Enterprise Survey is useful for both policymakers and researchers. The surveys are repeated over time to track changes and benchmark the effects of reforms on firms’ performance.