| Description |
1 online resource (30 pages) : illustrations |
| Series |
IMF working paper ; WP/06/8 |
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IMF working paper ; WP/06/8.
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| Contents |
Contents -- I. INTRODUCTION -- II. DOMESTIC CONSUMPTION TAX POLICY IN THE CEMAC AND THE WAEMU BEFORE HARMONIZATION -- III. HARMONIZATION OF DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE CENTRAL AND WESTERN AFRICAN COUNTRIES: POLICY FRAMEWORK -- IV. IMPLEMENTATION OF HARMONIZED DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE COUNTRIES -- V. DOMESTIC CONSUMPTION TAX POLICY IN THE WAMZ -- VI. UNFINISHED AGENDA -- Appendix Table 1. WAEMU: Structure of VAT Before Harmonization -- Appendix Table 2. WAEMU: List of Goods Subjected to Excise Tax in 1996 1 |
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Appendix Table 3. CEMAC: Structure of Domestic Consumption TaxesAppendix Table 4. CEMAC: Summary of Domestic Consumption Taxes -- Appendix Table 5. WAEMU: Main Domestic Consumption Taxes -- Appendix Table 6. WAMZ: Regimes of Domestic Consumption Taxes 1/ -- REFERENCES |
| Summary |
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 |
| Bibliography |
Includes bibliographical references (page 30) |
| Notes |
Print version record |
| Subject |
Taxation -- Africa, Central
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Taxation -- Africa, West
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Consumption (Economics) -- Africa, Central
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Consumption (Economics) -- Africa, West
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Consumption (Economics)
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Taxation
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Central Africa
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West Africa
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| Form |
Electronic book
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| Author |
International Monetary Fund. Fiscal Affairs Department.
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| ISBN |
9781451908046 |
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1451908040 |
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