The Étude sur l’équité fiscale au Cameroon, conducted within the framework of the Fair Tax Monitor (FTM) focuses on assessing fiscal equity in Cameroon. The study, commissioned to Dr. Victor Stéphane ESSAGA, with the collaboration of consultant Idriss Lirge, is part of the FTM project designed as a tool for measuring fiscal justice, serving as an observatory or an index of tax equity.

The study underscores the constitutional principle of fiscal equity in Cameroon, highlighting concerns about the exclusively budgetary logic maintained by the government in the structure, administrative organization, and tools for tax policy. To fortify the country’s declarative foundation resisting the current tax system, the study recommends comprehensive revisions across various aspects, including taxation of individuals, corporate entities, and addressing the informal sector’s fiscalization gaps.

Furthermore, the research reveals that the current organization of the tax administration, along with revenue mobilization tools, converges towards the singular objective of optimal revenue mobilization. Despite numerous administrative and normative measures against illicit financial flows, their impact is obscured by the absence of statistics, and the study suggests a need for reorientation based on precise statistics regarding the destination of tax exemptions. Additionally, certain parameters crucial for building an equitable tax system in Cameroon are challenging to mobilize or underestimated by public actors.

In conclusion, the study emphasizes substantial opportunities for defining, implementing, and consolidating an equitable tax system in Cameroon. Acknowledging and addressing these opportunities could lead to a significant qualitative improvement in the existing fiscal system.