DGf Direction Générale des Impôts Directorate General of Taxation
FOR THE 2019 FISCAL YEAR
MINISTÈRE DES FINANCES | MINISTRY OF FINANCE
H.E. PAUL BIYA
President of the Republic of Cameroon
TAX EXPENDITURE REPORT FOR THE 2019 FISCAL YEAR
Chief Dr. Joseph Dion NGUTE Prime Minister - Head of Government
Mr. Louis Paul MOTAZE Minister of Finance
Mr. Gilbert Didier EDOA S.G. Minister of Finance
Mr. YAOUBA ABDOULAYE Minister Delegate to the Minister of Finance
TAX EXPENDITURE REPORT FOR THE 2019 FISCAL YEAR
RAPPORT SUR LES DEPENSES FISCALES
EXER CICE 2019
GENERAL SUPERVISION:
MINISTER OF FINANCE, Mr LOUIS PAUL MOTAZE.
COORDINATION:
- Mr Modeste FATOING MOPA, Director General of Taxation ;
- Mr Edwin FONGOD NUVAGA, Director General of Customs.
- FAYCAL ABDOULAYE, Head of the Legislation and International Tax Relations Division at the Directorate General of Taxation.
- TCHAMI FOE Yves, Head of Legislation and Disputes Division at the Directorate General Of Customs.
PROJET LEADER:
Mme Benoite KO ANANGA, Head of the unit in charge of monitoring derogatory and special tax regimes at the Directorate General of Taxation.
ASSISTANTS:
- Salomon Ferry HEYA, Nasher CHIOFC (DGT) ;
- Ibrahim MINSE, Raphael HAMADJAM (DGC).
TAX EXPENDITURE REPORT FOR THE 2019 FISCAL YEAR
CONTENT
TABLE OF INDEX...09 LIST OF GRAPHS...10 ABREVIATIONS...11 LETTER FROM THE MINISTER OF FINANCE...13 ANALYTICAL SUMMARY...14 INTRODUCTION...15
PART ONE : EVALUATION OF THE BUDGETRY IMPACT OF TAX EXPENDITURES ... 16
CHAPTER I : CONCEPTUAL FRAMEWORK AND METHODOLOGY ... 17
I. DEFINITION OF CONCEPTS
A. Tax expenditures B. Reference standard C. Benchmark tax D. Determination of the benchmark tax
II. THE METHODOLOGY
A. Scope of assessment B. The selected estimation method C. Identification of data requirements and their sources D. Tax expenditure estimation formula
CHAPTER II : REVIEW OF MEASURES WHICH CONSTITUTE TAX EXPENDITURES ... 24
I. PRESENTATION OF MEASURES WHICH MAKE UP TAX EXPENDITURES
A. Common law schemes B. Derogatory schemes
II. GENERAL PRESENTATION OF TAX EXPENDITURES
A. Presentation of tax expenditures by tax type B. Presentation of tax expenditures from derogatory schemes C. Presentation of tax expenditures per beneficiary D. Distribution of tax expenditures per type of derogation E. Distribution of tax expenditures per sector of activity F. Distribution per economic, social or cultural purposes G. Distribution of tax expenditures per their objectives
CHAPTER III : EVALUATION OF THE BUDGETRY COST OF TAX EXPENDITURES ... 29
I. PRESENTATION OF TEH TAX EXPENDITURES EVALUATED
A. Tax expenditure per tax type B. Tax expenditure per beneficiary C. Tax expenditures per sector of activity D. Tax expenditure per objectif E. Tax expenditure per legal basis
CONCLUSION ... 37
CONTENT
SECOND PART: STUDY ON THE SOCIO-ECONOMIC IMPACT OF TAX EXPENDITURES 38
CHAPITRE I: IMPACT DES DEPENSES FISCALES SUR LA CONSOMMATION DES MENAGES 40
I. CONTEXT II. METHODOLOGY III. THE FINDINGS