1.

Record Nr.

UNINA9910464343703321

Autore

Doe Lubin Kobla <1946->

Titolo

Harmonization of domestic consumption taxes in Central and Western African countries [[electronic resource] /] / prepared by Lubin Doe

Pubbl/distr/stampa

[Washington, D.C.], : International Monetary Fund, Fiscal Affairs Dept., 2006

ISBN

1-4623-8109-X

1-4527-5419-5

1-283-51567-9

1-4519-0804-0

9786613828125

Descrizione fisica

1 online resource (32 p.)

Collana

IMF working paper ; ; WP/06/8

Soggetti

Taxation - Africa, Central

Taxation - Africa, West

Consumption (Economics) - Africa, Central

Consumption (Economics) - Africa, West

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

"January 2006."

Nota di bibliografia

Includes bibliographical references (p. 30).

Nota di contenuto

""Contents""; ""I. INTRODUCTION""; ""II. DOMESTIC CONSUMPTION TAX POLICY IN THE CEMAC AND THE WAEMU BEFORE HARMONIZATION""; ""III. HARMONIZATION OF DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE CENTRAL AND WESTERN AFRICAN COUNTRIES: POLICY FRAMEWORK""; ""IV. IMPLEMENTATION OF HARMONIZED DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE COUNTRIES""; ""V. DOMESTIC CONSUMPTION TAX POLICY IN THE WAMZ""; ""VI. UNFINISHED AGENDA""; ""Appendix Table 1. WAEMU: Structure of VAT Before Harmonization""; ""Appendix Table 2. WAEMU: List of Goods Subjected to Excise Tax in 1996 1/""

""Appendix Table 3. CEMAC: Structure of Domestic Consumption Taxes""""Appendix Table 4. CEMAC: Summary of Domestic Consumption Taxes""; ""Appendix Table 5. WAEMU: Main Domestic Consumption Taxes""; ""Appendix Table 6. WAMZ: Regimes of Domestic



Consumption Taxes 1/""; ""REFERENCES""