01534cas a2200241 a 4500 AALejournalIMF003836 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451862683 1018-5941 BD-DhAAL BD-DhAAL Doe, Lubin Kobla. Harmonization of Domestic Consumption Taxes in Central and Western African Countries / Lubin Kobla Doe. Washington, D.C. : International Monetary Fund, 2006. 1 online resource (32 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2006/008 Full text available on IMF http://elibrary.imf.org/view/journals/001/2006/008/001.2006.issue-008-en.xml IMF e-Library