Harmonization of Domestic Consumption Taxes in Central and Western African Countries.

Intro -- 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.