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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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Détails bibliographiques
Cote:Libro Electrónico
Auteur principal: Doe, Lubin Kobla, 1946- (Auteur)
Collectivité auteur: International Monetary Fund. Fiscal Affairs Department
Format: Électronique eBook
Langue:Inglés
Publié: [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006.
Collection:IMF working paper ; WP/06/8.
Sujets:
Accès en ligne:Texto completo