Harmonization of Domestic Consumption Taxes in Central and Western African Countries /
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...
| Tác giả chính: | |
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| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2006.
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| Loạt: | IMF Working Papers; Working Paper ;
No. 2006/008 |
| Truy cập trực tuyến: | Full text available on IMF |