Harmonization of Domestic Consumption Taxes in Central and Western African Countries

January 1, 2006

Preview Citation

Format: Chicago

Lubin Kobla Doe. Harmonization of Domestic Consumption Taxes in Central and Western African Countries, (USA: International Monetary Fund, 2006) accessed December 26, 2024

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

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.

Subject: Consumption, Consumption taxes, Excises, National accounts, Revenue administration, Taxes, Value-added tax

Keywords: Ad valorem tax, CEMAC, CEMAC country, CEMAC VAT base, Central Africa, Consumption, Consumption taxes, Creditors vis-à-vis, Excise, Excises, Harmonization, Rate, Rate neutrality, Rate policy, Tax, Tax exemption, Tax policy, Value-added tax, VAT directive, VAT due, WAEMU, WAEMU directive state, WAEMU rate policy, WAEMU regime, WAEMU VAT, WAMZ, West Africa, WP

Publication Details

Pages:

32
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2006/008
Stock No:

WPIEA2006008
ISBN:

9781451862683
ISSN:

1018-5941

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