Cameroon: Selected Issues

International Monetary Fund

No 2026/082, IMF Staff Country Reports from International Monetary Fund

Abstract: This Selected Issues paper explores strengthening domestic revenue mobilization for fiscal resilience in Cameroon. Cameroon’s pursuit of fiscal resilience and inclusive growth hinges on its capacity to mobilize domestic revenues in a sustainable and equitable manner. This paper identifies persistent efficiency gaps in the tax system alongside substantial opportunities for reform. Recent measures under the authorities’ medium-term revenue mobilization strategy have established a solid foundation, but evolving policy developments underscore the need for sustained reform efforts. Key priorities include rationalizing tax expenditures, broadening the tax base, and modernizing tax administration. Evidence from international experience suggests that a sequenced reform approach—beginning with targeted, high-impact measures and gradually advancing toward comprehensive structural changes—can generate early gains while building momentum. Aligning reforms with existing policy frameworks will further enhance effectiveness. Ultimately, achieving durable improvements in revenue performance will depend on strong implementation capacity, robust governance, and continuous stakeholder engagement to ensure transparency, compliance, and long-term fiscal sustainability.

Keywords: tax expenditure; sector constraint; tax revenue potential; size distribution; infrastructure gap; Infrastructure; Revenue mobilization; Income and capital gains taxes; Sub-Saharan Africa; Africa; South America; Central America; Caribbean; Middle East; Global (search for similar items in EconPapers)
Pages: 41
Date: 2026-04-03
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