JOURNAL ARTICLE
Keywords: Efficiency, Reforms, Tax performance
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.
Article Info: Received: 01 Sep 2023, Received in revised form: 04 Nov 2023, Accepted: 15 Oct 2023, Available online: 05 Dec 2023
DOI: 10.22161/ijtle.2.6.6
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