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...

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...