Harmonization of domestic consumption taxes in Central and Western African countries / prepared by Lubin Doe.
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| Online Access: |
Full Text (via ProQuest) |
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| Main Author: | |
| Corporate Author: | |
| Format: | eBook |
| Language: | English |
| Published: |
[Washington, D.C.] :
International Monetary Fund, Fiscal Affairs Dept.,
2006.
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| Series: | IMF working paper ;
WP/06/8. |
| Subjects: |
| Abstract: | 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. |
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| Physical Description: | 1 online resource (30 pages) : illustrations. |
| Bibliography: | Includes bibliographical references (page 30) |
| ISBN: | 9781451908046 1451908040 |
| Source of Description, Etc. Note: | Print version record. |