Title Harmonization of domestic consumption taxes in Central and Western African countries / Lubin Doe

Published [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2006

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Description 1 v. ; 28 cm Series IMF working paper ; WP/06/08 IMF working paper (Online) ; no. 06/08 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 Notes Cover title "January 2006." Bibliography Includes bibliographical references (p. 30) Notes System requirements: Adobe Acrobat Reader Mode of access: World Wide Web Subject Taxation -- Africa, Central Taxation -- Africa, West Consumption (Economics) -- Africa, Central Consumption (Economics) -- Africa, West Consumption (Economics) Taxation. Central Africa. West Africa. Form Electronic book Author International Monetary Fund. Fiscal Affairs Department

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