Harmonization of Domestic Consumption Taxes in Central and Western African Countries

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 need to be undertaken by WAMZ countries,... READ MORE...

Publication date: January 2006
ISBN 9781451862683
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