Cameroon Country Profile

Tax Administration

Individual Corruption

A 2007 Transparency International household survey (in French) reveals that a large number of Cameroonians perceive the tax administration to be particularly corrupt.

Business Corruption

According to Global Integrity 2007, tax laws are not always enforced uniformly and without discrimination. According to the US Department of State 2009, companies complain that tax audits and enforcement are predatory and prejudiced against the private sector, especially government efforts to compel companies to compromise on tax assessments, including blocking company bank accounts for temporary periods. Jeune Afrique 2007 reports that Chinese traders in Cameroon's economic capital, Douala, have closed their shops in July 2007 in protest against the corrupt practices inflicted upon them by tax officials. Indeed, the tax rate is very high, and the controls by tax officers, which are becoming more and more frequent, all involve the paying of bribes. Moreover, a 2007 Transparency International domestic company survey (in French) reveals that the tax administration ranks second in the influence of corruption on its operations.

Political Corruption

According to Global Integrity 2007, members of the ruling Cameroon People's Democratic Movement (CPDM) party reportedly sometimes receive favours in relation to tax payments.

Frequency

The World Bank & IFC: Doing Business 2010:
- Companies must make 41 payments and spend 1,400 hours preparing, filing and paying taxes at a total tax rate of 50.5% of profits.

Transparency International: Global Corruption Barometer 2009:
- 18% of the respondents who had contact with tax revenue authorities in 2008, paid a bribe in the interaction.

The World Bank & IFC: Enterprise Surveys 2006:
- 65.5% of companies are expected to give gifts when meeting with tax inspectors.

- 77% of companies identify tax administration as a major constraint to doing business.