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...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Doe, Lubin Kobla
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2006.
Sarja:IMF Working Papers; Working Paper ; No. 2006/008
Linkit:Full text available on IMF