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Harmonization of Domestic Consumption Taxes in Central and Western African Countries

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Author Info
Lubin Kobla Doe
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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Paper provided by International Monetary Fund in its series IMF Working Papers with number 06/8.

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Length: 32 pages
Date of creation: 19 Jan 2006
Date of revision:
Handle: RePEc:imf:imfwpa:06/8

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Related research
Keywords: Tax policy ; Central African Economic and Monetary Community ; West African Economic and Monetary Union ; Africa ; Consumption taxes ; Value added tax ; Excise taxes ;

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  1. Lubin Kobla Doe, 2006. "Reforming External Tariffs in Central and Western African Countries," IMF Working Papers 06/12, International Monetary Fund. [Downloadable!]
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This page was last updated on 2009-12-17.

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