Harmonization of Domestic Consumption Taxes in Central and Western African Countries

32 Pages Posted: 3 Mar 2006

See all articles by Lubin Doe

Lubin Doe

International Monetary Fund (IMF)

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

Doe, Lubin, Harmonization of Domestic Consumption Taxes in Central and Western African Countries (January 2006). IMF Working Paper No. 06/8, Available at SSRN: https://ssrn.com/abstract=888153

Lubin Doe (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

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