Harmonization of Domestic Consumption Taxes in Central and Western African Countries
32 Pages Posted: 3 Mar 2006
Date Written: January 2006
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.
Keywords: Tax policy, Harmonization, Consumption taxes, CEMAC, WAEMU, WAMZ, Central Africa, West Africa
JEL Classification: E62, E63, H24, P43, P47
Suggested Citation: Suggested Citation