La gestion fiscale dans les petites et moyennes entreprises au Cameroun : État des lieux

Abstract

This research is registered within the framework of a study based on the reality check of tax management in Small and Medium size Enterprises in Cameroon. Via an exploratory study with accountants and tax agents of Small and Medium size Enterprises based in Cameroon, this work seeks to apprehend the notion of tax management in a general manner and insists on the specificities linked to this management in Small and Medium size Enterprises. Furthermore, this study puts in place the problems complexity in the tax system, frequent changes in tax prescriptions, the lack of a tax culture by enterprise directors linked to the practice of tax management in enterprises. Finally, this work supplies the recommendations which permit a healthy tax management. These recommendations are amongst others the training and recycling of accountants charged with tax questions, participation in seminars and workshops and finally evaluation and adequation of tax choices to the general policy of the enterprise.