Harmonization of Domestic Consumption Taxes in Central and Western African Countries
January 1, 2006
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Summary
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.
Subject: Consumption, Consumption taxes, Excises, National accounts, Revenue administration, Taxes, Value-added tax
Keywords: ad valorem tax, CEMAC, CEMAC country, CEMAC VAT base, Central Africa, Consumption, Consumption taxes, creditors vis-à-vis, excise, Excises, Harmonization, rate, rate neutrality, rate policy, tax, tax exemption, Tax policy, Value-added tax, VAT directive, VAT due, WAEMU, WAEMU directive state, WAEMU rate policy, WAEMU regime, WAEMU VAT, WAMZ, West Africa, WP
Pages:
32
Volume:
2006
DOI:
Issue:
008
Series:
Working Paper No. 2006/008
Stock No:
WPIEA2006008
ISBN:
9781451862683
ISSN:
1018-5941
