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
Table of Contents:
  • Contents
  • I. INTRODUCTION
  • II. DOMESTIC CONSUMPTION TAX POLICY IN THE CEMAC AND THE WAEMU BEFORE HARMONIZATION
  • III. HARMONIZATION OF DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE CENTRAL AND WESTERN AFRICAN COUNTRIES: POLICY FRAMEWORK
  • IV. IMPLEMENTATION OF HARMONIZED DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE COUNTRIES
  • V. DOMESTIC CONSUMPTION TAX POLICY IN THE WAMZ
  • VI. UNFINISHED AGENDA
  • Appendix Table 1. WAEMU: Structure of VAT Before Harmonization
  • Appendix Table 2. WAEMU: List of Goods Subjected to Excise Tax in 1996 1
  • Appendix Table 3. CEMAC: Structure of Domestic Consumption TaxesAppendix Table 4. CEMAC: Summary of Domestic Consumption Taxes
  • Appendix Table 5. WAEMU: Main Domestic Consumption Taxes
  • Appendix Table 6. WAMZ: Regimes of Domestic Consumption Taxes 1/
  • REFERENCES

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