Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union write by Mario Mansour. This book was released on 2013-07-09. Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union available in PDF, EPUB and Kindle. 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.
Coordination Fiscale Dans L'Union Économique Et Monétaire Ouest Africaine (Tax Coordination in the West African Economic and Monetary Union).
Coordination Fiscale Dans L'Union Économique Et Monétaire Ouest Africaine (Tax Coordination in the West African Economic and Monetary Union). - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Coordination Fiscale Dans L'Union Économique Et Monétaire Ouest Africaine (Tax Coordination in the West African Economic and Monetary Union). write by Mario Mansour. This book was released on 2013. Coordination Fiscale Dans L'Union Économique Et Monétaire Ouest Africaine (Tax Coordination in the West African Economic and Monetary Union). available in PDF, EPUB and Kindle. Tax coordination in the West African Economic and Monetary Union (WAEMU) is one of the most advanced in the world, de jure at least. Since the late 1990s, a number of indirect and direct tax directives have been produced, limiting member States in the conduct of their national tax policies. The objectives of this coordination are to: promote regional economic integration; support countries in their efforts to substitute domestic taxes for trade taxes, which are set to decline due to trade liberalization; and mobilize additional tax revenue. The primary goal of this paper is to review the current status of the WAEMU tax coordination framework. We examine in some detail the various directives and regulations (de jure coordination), and their application in member states (de facto coordination). This is followed by a brief analysis of the evolution of tax revenue structures. We conclude with some observations on the challenges of, and lessons learned from, tax coordination in the region.
Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union
Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union write by Mario Mansour. This book was released on 2013-07-09. Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union available in PDF, EPUB and Kindle. 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.
West African Economic and Monetary Union
West African Economic and Monetary Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook West African Economic and Monetary Union write by International Monetary Fund. African Dept.. This book was released on 2021-03-02. West African Economic and Monetary Union available in PDF, EPUB and Kindle. Selected Issues
Revenue Mobilization in Developing Countries
Revenue Mobilization in Developing Countries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Revenue Mobilization in Developing Countries write by International Monetary Fund. Fiscal Affairs Dept.. This book was released on 2011-08-03. Revenue Mobilization in Developing Countries available in PDF, EPUB and Kindle. The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
