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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Bibliographische Detailangaben
1. Verfasser:	Doe, Lubin Kobla
Format:	Buch
Sprache:	eng
Schlagworte:	Africa, Central Cemac Central Africa Central African Economic And Monetary Community Consumption Taxes Excise Taxes Harmonization Taxation Value Added Tax Waemu Wamz West Africa West African Economic And Monetary Union
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Beschreibung
Zusammenfassung:	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.