05808oam 22014294 450 991096732490332120250426110822.097866138281259781462381098146238109X978145275419214527541959781283515672128351567997814519080461451908040(CKB)3360000000443740(EBL)3012544(SSID)ssj0001476917(PQKBManifestationID)11891428(PQKBTitleCode)TC0001476917(PQKBWorkID)11449380(PQKB)10133737(OCoLC)535146949(MiAaPQ)EBC3012544(IMF)WPIEE2006008(IMF)WPIEA2006008WPIEA2006008(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."9781451862683 1451862687 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, WestBusiness Taxes and SubsidiesimfComparative or Joint Analysis of Fiscal and Monetary PolicyimfConsumption taxesimfConsumptionimfEconomicsimfExcise taximfExcise taxesimfExcisesimfFinancial EconomicsimfFiscal PolicyimfMacroeconomicsimfMacroeconomics: ConsumptionimfNational accountsimfOther Economic Systems: Performance and ProspectsimfOther Economic Systems: Public EconomicsimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPublic finance & taxationimfPublic FinanceimfRevenue administrationimfRevenueimfSavingimfSpendings taximfStabilizationimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTaxesimfTreasury PolicyimfValue-added taximfWealthimfCôte d'IvoireimfTaxationTaxationConsumption (Economics)Consumption (Economics)Business Taxes and SubsidiesComparative or Joint Analysis of Fiscal and Monetary PolicyConsumption taxesConsumptionEconomicsExcise taxExcise taxesExcisesFinancial EconomicsFiscal PolicyMacroeconomicsMacroeconomics: ConsumptionNational accountsOther Economic Systems: Performance and ProspectsOther Economic Systems: Public EconomicsPersonal Income and Other Nonbusiness Taxes and SubsidiesPublic finance & taxationPublic FinanceRevenue administrationRevenueSavingSpendings taxStabilizationTaxationTaxation, Subsidies, and Revenue: GeneralTaxesTreasury PolicyValue-added taxWealthDoe Lubin Kobla1816236International Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910967324903321Harmonization of Domestic Consumption Taxes in Central and Western African Countries4372041UNINA