LE PAIEMENT DE LA TAXE FONCIERE AU CAMEROUN : ENTRE INCITATION ET CONTRAINTE

Abstract : The Tax Administration, in its policy of improving tax revenues, encourages payment of the property tax through a number of incentives. In addition to the reduction of the tax rate to 0.1% and the cancellation of additional council tax , the means of payment were facilitated, in particularly, the mobile TAX and the current 2016 fiscal amnesty. However, this incentive is faced, among other things , with the difficulties of the Cameroon land system, the reluctance of taxpayers and administrative tolerance in the recovery of the property tax. As proof, it is only in desperation that the payment of the property tax is forced. If necessary, the absence or fraud associated with the payment of this tax may entail several measures of a state which may lead
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https://hal-auf.archives-ouvertes.fr/hal-01613611
Contributor : Camille Tchotchou Petche Kamga <>
Submitted on : Monday, October 9, 2017 - 7:35:55 PM
Last modification on : Thursday, July 11, 2019 - 10:54:01 AM
Long-term archiving on : Wednesday, January 10, 2018 - 2:54:41 PM

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Camille Tchotchou Petche Kamga. LE PAIEMENT DE LA TAXE FONCIERE AU CAMEROUN : ENTRE INCITATION ET CONTRAINTE. 2017. ⟨hal-01613611⟩

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