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  • Create Date June 9, 2021
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This thematic report is comprised of four chapters, including policy recommendations. The first chapter looks at Cameroon’s past performance in the “paying taxes” indicator from 2007-2020. Cameroon’s rank is analyzed in section one while improving future ranking is suggested in section two. Chapter two examines the influence of tax regimes and the general tax code on entrepreneurship. An overview of the tax regimes and the general tax code is provided in section one, whereas the effects of taxation on entrepreneurship are scrutinized in section two. Chapter three focuses on the governance perspective as regards tax declaration and payment procedures in Cameroon. It examines manual and electronic procedures in sections one and two. It also studies the benefits and problems of online filing and payments systems in Cameroon. Finally, in chapter four, Cameroon’s tax policy is analyzed following the principles of a good tax system in the first section, while the second section analyses whether the tax policy discriminates against women and foreigners.