Harmonization of Domestic Consumption Taxes in Central and Western African Countries [Elektronisk resurs] / Lubin Kobla Doe.

• This paper examines the reform of the main domestic consumption taxes initiated by the CEMAC and the WAEMU aimed at reinforcing their economic integration. On the whole, compliance with the VAT is relatively weaker in the CEMAC than in the WAEMU. The opposite applies for excises. Major reforms would need to be undertaken by WAMZ countries, except Ghana and, to a lesser extent, Nigeria in order to align their tax structure with that of the WAEMU as planned for 2007. 

Ämnesord

CEMAC  (imf)

Excise Tax  (imf)

Harmonization  (imf)

Other Economic Systems: Performance and Prospects  (imf)

Petroleum Taxes  (imf)

Tax Administration  (imf)

Burkina Faso  (imf)

Cameroon  (imf)

Central African Republic  (imf)

Congo, Democratic Republic of the  (imf)

Equatorial Guinea  (imf)