05609oam 22013454 450 991082631800332120240410162246.01-4623-8109-X1-4527-5419-51-283-51567-91-4519-0804-09786613828125(CKB)3360000000443740(EBL)3012544(SSID)ssj0001476917(PQKBManifestationID)11891428(PQKBTitleCode)TC0001476917(PQKBWorkID)11449380(PQKB)10133737(OCoLC)535146949(MiAaPQ)EBC3012544(IMF)WPIEE2006008(EXLCZ)99336000000044374020020129d2006 uf 0engur|n|---|||||txtccrHarmonization of Domestic Consumption Taxes in Central and Western African Countries /Lubin Kobla Doe1st ed.Washington, D.C. :International Monetary Fund,2006.1 online resource (32 p.)IMF Working Papers"January 2006."1-4518-6268-7 Includes bibliographical references (p. 30).""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""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.IMF Working Papers; Working Paper ;No. 2006/008TaxationAfrica, CentralTaxationAfrica, WestConsumption (Economics)Africa, CentralConsumption (Economics)Africa, WestMacroeconomicsimfPublic FinanceimfTaxationimfFiscal PolicyimfComparative or Joint Analysis of Fiscal and Monetary PolicyimfStabilizationimfTreasury PolicyimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfOther Economic Systems: Public EconomicsimfFinancial EconomicsimfOther Economic Systems: Performance and ProspectsimfBusiness Taxes and SubsidiesimfMacroeconomics: ConsumptionimfSavingimfWealthimfTaxation, Subsidies, and Revenue: GeneralimfPublic finance & taxationimfExcise taxesimfValue-added taximfExcisesimfConsumptionimfConsumption taxesimfRevenue administrationimfTaxesimfNational accountsimfSpendings taximfExcise taximfEconomicsimfRevenueimfCôte d'IvoireimfTaxationTaxationConsumption (Economics)Consumption (Economics)MacroeconomicsPublic FinanceTaxationFiscal PolicyComparative or Joint Analysis of Fiscal and Monetary PolicyStabilizationTreasury PolicyPersonal Income and Other Nonbusiness Taxes and SubsidiesOther Economic Systems: Public EconomicsFinancial EconomicsOther Economic Systems: Performance and ProspectsBusiness Taxes and SubsidiesMacroeconomics: ConsumptionSavingWealthTaxation, Subsidies, and Revenue: GeneralPublic finance & taxationExcise taxesValue-added taxExcisesConsumptionConsumption taxesRevenue administrationTaxesNational accountsSpendings taxExcise taxEconomicsRevenueDoe Lubin Kobla1666623International Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910826318003321Harmonization of Domestic Consumption Taxes in Central and Western African Countries4025971UNINA