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Record Nr. |
UNINA9910826318003321 |
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Autore |
Doe Lubin Kobla |
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Titolo |
Harmonization of Domestic Consumption Taxes in Central and Western African Countries / / Lubin Kobla Doe |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2006 |
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ISBN |
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1-4623-8109-X |
1-4527-5419-5 |
1-283-51567-9 |
1-4519-0804-0 |
9786613828125 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (32 p.) |
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Collana |
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Soggetti |
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Taxation - Africa, Central |
Taxation - Africa, West |
Consumption (Economics) - Africa, Central |
Consumption (Economics) - Africa, West |
Macroeconomics |
Public Finance |
Taxation |
Fiscal Policy |
Comparative or Joint Analysis of Fiscal and Monetary Policy |
Stabilization |
Treasury Policy |
Personal Income and Other Nonbusiness Taxes and Subsidies |
Other Economic Systems: Public Economics |
Financial Economics |
Other Economic Systems: Performance and Prospects |
Business Taxes and Subsidies |
Macroeconomics: Consumption |
Saving |
Wealth |
Taxation, Subsidies, and Revenue: General |
Public finance & taxation |
Excise taxes |
Value-added tax |
Excises |
Consumption |
Consumption taxes |
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Revenue administration |
Taxes |
National accounts |
Spendings tax |
Excise tax |
Economics |
Revenue |
Côte d'Ivoire |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references (p. 30). |
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Nota di contenuto |
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""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"" |
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Sommario/riassunto |
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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. |
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