Series: IMF Working Papers
Author(s): Lubin Kobla Doe
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 January 2006
Keywords: Harmonization, CEMAC, WAEMU, WAMZ, vat, excise tax, petroleum taxes, tax administration, Other Economic Systems: Performance and Prospects,
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...