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Taxation in Developing Countries: Case Study of Cameroon

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  • Samuel Fambon

Abstract

In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level of external indebtedness. But after this period of expansion, the country experienced unfavourable economic development caused by a successive decline in the terms of trade, leading to profound imbalances, notably in public finance and the external account.

Suggested Citation

  • Samuel Fambon, 2006. "Taxation in Developing Countries: Case Study of Cameroon," WIDER Working Paper Series RP2006-02, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:rp2006-02
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    File URL: https://www.wider.unu.edu/sites/default/files/rp2006-02.pdf
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    References listed on IDEAS

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    1. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
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    Cited by:

    1. Mua, Kelly Kingsley & Kouam, Sonia & Kouam, Henri, 2025. "Global Digitalization of Tax Administration: Lessons for Cameroon," MPRA Paper 124571, University Library of Munich, Germany, revised 25 Feb 2025.

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