PART
I
AN
ANALYSIS OF THE ROLE OF JUDICIAL COOPERATION WITHIN THE FRAMEWORK OF THE FIGHT
AGAINST TAX EVASION AND TAX AVOIDANCE IN THE CEMAC ZONE
The aftermath of the treaty creating the CEMAC on the
16th of March 1994 did not only strengthen the geographical and
political links that have been existing between member States but it went
further to increase interaction and integration among people, companies and
communities within the sub-region. This was materialised by the creation of sub
regional institutions, a custom union, common market, economic and monetary
union as well as the free movement of persons and their properties within the
CEMAC zone. However, the aforementioned integration and interaction also
created a suitable ground for financial practices detrimental to the economy
such tax evasion and tax avoidance caused inter alia by systemic corruption,
weak tax legislation etc. These fiscal malpractices can take different forms
and have varied causes and consequences. Providing adequate solutions to the
above problems therefore required the CEMAC member States to join their efforts
through cooperation mechanisms, which could be analysed from the judicial and
administrative perspectives.
Tax evasion and tax avoidance have specific
characteristics and a define mode of operation. To better understand these
challenges faced by all modern governments in general and those of the CEMEC
zone in particular, a presentation of the generalities of tax evasion and tax
avoidance in the sub-region (Chapter I) will be necessary. Furthermore as years
went by, it is worthwhile noticing that an effective mode of cooperation was
devised by CEMAC member States to solve the problem of tax evasion and tax
avoidance (Chapter II)
CHAPTER I: AN OVERVIEW OF TAX EVASION AND TAX AVOIDANCE IN THE
CEMAC ZONE
Apprehending a problem always requires a good mastery about
its generalities. The aim at this point, is to gather maximum ideas on the
problem posed by tax evasion and tax avoidance on the development and the
economies of CEMAC member States. Following this line of thought, emphasis in
this chapter shall be laid on the mechanisms of tax evasion and tax avoidance
(Section II) as well as their political and legal dimensions (Section I)
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