Harmonization of domestic consumption taxes in Central and Western African countries /

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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Doe, Lubin Kobla, 1946- (Autor)
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006.
Colección:IMF working paper ; WP/06/8.
Temas:
Taxation > Africa, Central.
Taxation > Africa, West.
Consumption (Economics) > Africa, Central.
Consumption (Economics) > Africa, West.
Impôt > Afrique occidentale.
Consumption (Economics)
Taxation
Central Africa
West Africa
Acceso en línea:Texto completo
Descripción
Sumario: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.
Descripción Física:1 online resource (30 pages) : illustrations
Bibliografía:Includes bibliographical references (page 30).
ISBN:9781451908046
1451908040

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