Abstract
The CAR is a landlocked country in the heart of Africa with enormous potential not yet exploited but economically poor. The breasts providing it with the revenue to finance its public expenses are made up of tax and customs revenue as well as external donations and loans. Tax and customs revenues are preponderant and decisive in its own resources but they bring in little compared to the total wealth of the country measured in terms of GDP. Several reforms whose main goal is to improve the yield of Central African tax revenues have led the country to review the legal (tax code, investment code, tax treaties), economic (tax provisions applicable to the sectors of economic activity) and tax (measures in terms of tax rates, tax base and basis, conditions of liability and exemptions). The ultimate objective was to achieve profitable and inexpensive taxation for the Central African taxpayer. The aim of this article is to analyze the effectiveness of these reforms in terms of performance with regard to the successive measures applied to modify the country's tax system.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Teaching, Learning and Education
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
