Harmonization of domestic consumption taxes in Central and Western African countries

Harmonization of domestic consumption taxes in Central and Western African countries / prepared by Lubin 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...

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Bibliographic Details
Main Author: Doe, Lubin Kobla, 1946- (Author)
Corporate Author: International Monetary Fund. Fiscal Affairs Department
Format: eBook
Language:English
Published: [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006.
Series:IMF working paper ; WP/06/8.
Subjects:
Taxation > Africa, Central.
Taxation > Africa, West.
Consumption (Economics) > Africa, Central.
Consumption (Economics) > Africa, West.
Consumption (Economics)
Taxation
Central Africa
West Africa
Online Access:Click for online access
Description
Summary: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.
Physical Description:1 online resource (30 pages) : illustrations
Bibliography:Includes bibliographical references (page 30).
ISBN:9781451908046
1451908040
Source of Description, Etc. Note:Print version record.

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