Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Released on by Mario Mansour
preview-18

  • Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union Book Detail

  • Author : Mario Mansour
  • Release Date : 2013-07-09
  • Publisher : International Monetary Fund
  • Genre : Business & Economics
  • Pages : 41
  • ISBN 13 : 1484338774
  • File Size : 37,37 MB
DOWNLOAD BOOK

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union by Mario Mansour PDF Summary

Book Description: We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.

Disclaimer: www.yourbookbest.com does not own Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

Modernizing VATs in Africa

Modernizing VATs in Africa

File Size : 12,12 MB
Total View : 3638 Views
DOWNLOAD

Most African countries are in dire need of more tax revenue. In 28 out of 45 countries with a value-added tax (VAT), total tax revenue as a percentage of GDP is