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...
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
2006
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Schriftenreihe: | IMF Working Papers
Working Paper No. 06/8 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers |
Zusammenfassung: | 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 |
Beschreibung: | 1 Online-Ressource (32 p) |
ISBN: | 1451862687 9781451862683 |
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spelling | Doe, Lubin Kobla Verfasser aut Harmonization of Domestic Consumption Taxes in Central and Western African Countries Doe, Lubin Kobla Washington, D.C International Monetary Fund 2006 1 Online-Ressource (32 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 06/8 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 Online-Ausg http://elibrary.imf.org/view/IMF001/03072-9781451862683/03072-9781451862683/03072-9781451862683.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Doe, Lubin Kobla Harmonization of Domestic Consumption Taxes in Central and Western African Countries |
title | Harmonization of Domestic Consumption Taxes in Central and Western African Countries |
title_auth | Harmonization of Domestic Consumption Taxes in Central and Western African Countries |
title_exact_search | Harmonization of Domestic Consumption Taxes in Central and Western African Countries |
title_exact_search_txtP | Harmonization of Domestic Consumption Taxes in Central and Western African Countries |
title_full | Harmonization of Domestic Consumption Taxes in Central and Western African Countries Doe, Lubin Kobla |
title_fullStr | Harmonization of Domestic Consumption Taxes in Central and Western African Countries Doe, Lubin Kobla |
title_full_unstemmed | Harmonization of Domestic Consumption Taxes in Central and Western African Countries Doe, Lubin Kobla |
title_short | Harmonization of Domestic Consumption Taxes in Central and Western African Countries |
title_sort | harmonization of domestic consumption taxes in central and western african countries |
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