Harmonization of Domestic Consumption Taxes in Central and Western African Countries

Lubin Kobla Doe

No 2006/008, IMF Working Papers from International Monetary Fund

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: WP; ad valorem tax; tax; excise; rate; CEMAC; Tax policy; Harmonization; Consumption taxes; WAEMU; WAMZ; Central Africa; West Africa; CEMAC VAT base; creditors vis-à-vis; WAEMU rate policy; WAEMU regime; rate neutrality; CEMAC country; WAEMU VAT; tax exemption; rate policy; WAEMU directive state; VAT directive; VAT due; Value-added tax; Excises; Consumption (search for similar items in EconPapers)
Pages: 32
Date: 2006-01-01
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Citations: View citations in EconPapers (1)

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