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Harmonization of Domestic Consumption Taxes in Central and Western African Countries

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  • Mr. Lubin Kobla Doe

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.

Suggested Citation

  • Mr. Lubin Kobla Doe, 2006. "Harmonization of Domestic Consumption Taxes in Central and Western African Countries," IMF Working Papers 2006/008, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2006/008
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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=18618
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    References listed on IDEAS

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    1. Mr. Lubin Kobla Doe, 2006. "Reforming External Tariffs in Central and Western African Countries," IMF Working Papers 2006/012, International Monetary Fund.
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    Cited by:

    1. Richard M. Bird & Sally Wallace, 2010. "Taxing Alcohol In Africa: Reflections And Updates," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1031, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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