Practical Understanding and Taxation of the Digital Economy in Cameroon
Keywords:
Digital Economy, Tax System, Tax Base, Tax AdministrationSynopsis
This is a Chapter in:
Book:
Automated Systems, Data, and Sustainable Computing
Series:
Chronicle of Computing
Chapter Abstract:
In a context marked by the crash of oil prices and increased spending on security challenges, the search for innovative sources for broadening tax revenues in Cameroon is crucial. One of the ways to reach this goal is for the government to better tax the Digital Economy (DE), which is undergoing a significant evolution in all sectors of activity, hence the interest that guided the choice of this topic. The goal is to ensure that the current tax system is sufficiently strengthened to meet new digital-based business models better. The tax avoidance strategies practiced by digital multinationals, in general, have led to the question of how to impose taxes on them appropriately. Two practical cases are dealt with Western Union and Canal + to answer this question. In addition to reviewing tax documentation, a technical questionnaire was submitted to a sample of forty-two employees of the General Directorate of Taxation (GDT) employees. We have used descriptive statistics to analyze the data collected. The results confirmed the study's assumptions and indicate that the current tax system is not sufficiently equipped to tax companies in the digital economy. So, we have proposed some new national measures to improve the current fiscal policies and strengthen human and technical capacity.
Cite this paper as:
Tiako I., Dawandala, Tiako P.F. (2022) Practical Understanding and Taxation of the Digital Economy in Cameroon. In: Tiako P.F. (ed) Automated Systems, Data, and Sustainable Computing. Chronicle of Computing. OkIP. https://doi.org/10.55432/978-1-6692-0001-7_8
Author Contact:
Irene Tiako
tiakonga1@gmail.com
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