LEADER 05609oam 22013454 450 001 9910826318003321 005 20240410162246.0 010 $a1-4623-8109-X 010 $a1-4527-5419-5 010 $a1-283-51567-9 010 $a1-4519-0804-0 010 $a9786613828125 035 $a(CKB)3360000000443740 035 $a(EBL)3012544 035 $a(SSID)ssj0001476917 035 $a(PQKBManifestationID)11891428 035 $a(PQKBTitleCode)TC0001476917 035 $a(PQKBWorkID)11449380 035 $a(PQKB)10133737 035 $a(OCoLC)535146949 035 $a(MiAaPQ)EBC3012544 035 $a(IMF)WPIEE2006008 035 $a(EXLCZ)993360000000443740 100 $a20020129d2006 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aHarmonization of Domestic Consumption Taxes in Central and Western African Countries /$fLubin Kobla Doe 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2006. 215 $a1 online resource (32 p.) 225 1 $aIMF Working Papers 300 $a"January 2006." 311 $a1-4518-6268-7 320 $aIncludes bibliographical references (p. 30). 327 $a""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/"" 327 $a""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"" 330 3 $aThis paper examines the reform of the main domestic consumption taxes initiated by the CEMAC and the WAEMU aimed at reinforcing their economic integration. On the whole, compliance with the VAT is relatively weaker in the CEMAC than in the WAEMU. The opposite applies for excises. Major reforms would need to be undertaken by WAMZ countries, except Ghana and, to a lesser extent, Nigeria in order to align their tax structure with that of the WAEMU as planned for 2007. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2006/008 606 $aTaxation$zAfrica, Central 606 $aTaxation$zAfrica, West 606 $aConsumption (Economics)$zAfrica, Central 606 $aConsumption (Economics)$zAfrica, West 606 $aMacroeconomics$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aFiscal Policy$2imf 606 $aComparative or Joint Analysis of Fiscal and Monetary Policy$2imf 606 $aStabilization$2imf 606 $aTreasury Policy$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aOther Economic Systems: Public Economics$2imf 606 $aFinancial Economics$2imf 606 $aOther Economic Systems: Performance and Prospects$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aMacroeconomics: Consumption$2imf 606 $aSaving$2imf 606 $aWealth$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aPublic finance & taxation$2imf 606 $aExcise taxes$2imf 606 $aValue-added tax$2imf 606 $aExcises$2imf 606 $aConsumption$2imf 606 $aConsumption taxes$2imf 606 $aRevenue administration$2imf 606 $aTaxes$2imf 606 $aNational accounts$2imf 606 $aSpendings tax$2imf 606 $aExcise tax$2imf 606 $aEconomics$2imf 606 $aRevenue$2imf 607 $aCôte d'Ivoire$2imf 615 0$aTaxation 615 0$aTaxation 615 0$aConsumption (Economics) 615 0$aConsumption (Economics) 615 7$aMacroeconomics 615 7$aPublic Finance 615 7$aTaxation 615 7$aFiscal Policy 615 7$aComparative or Joint Analysis of Fiscal and Monetary Policy 615 7$aStabilization 615 7$aTreasury Policy 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aOther Economic Systems: Public Economics 615 7$aFinancial Economics 615 7$aOther Economic Systems: Performance and Prospects 615 7$aBusiness Taxes and Subsidies 615 7$aMacroeconomics: Consumption 615 7$aSaving 615 7$aWealth 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aPublic finance & taxation 615 7$aExcise taxes 615 7$aValue-added tax 615 7$aExcises 615 7$aConsumption 615 7$aConsumption taxes 615 7$aRevenue administration 615 7$aTaxes 615 7$aNational accounts 615 7$aSpendings tax 615 7$aExcise tax 615 7$aEconomics 615 7$aRevenue 700 $aDoe$b Lubin Kobla$01666623 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910826318003321 996 $aHarmonization of Domestic Consumption Taxes in Central and Western African Countries$94025971 997 $aUNINA