期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：3
页码：1-7
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study seeks to analyse the typical tax challenges and findings across CEMAC and ECOWAS. It goes further to look at the overall tax performance, the performance of different types of taxes and the difficulties faced in the implementation of these taxes in these communities. The study adopts the use of secondary data from relevant articles, working papers, journals and pronouncements by different professional and regulatory bodies. The findings revealed that, although taxes are the main sources of government revenue and it plays a great role in the growth process of these economies. However, direct taxes slow down growth while indirect taxes foster growth. Poor tax administration, non-availability of tax statistics, multiplicity of taxes, regulatory challenges, tax evasion and avoidance among others are the challenges faced across CEMAC and ECOWAS..
