Double plea for mastery of the withholding tax instrument in tax matters and local development in Cameroon
Madame Fadimatou Mamoudou épse Bichahir Adjiali Boukar, Principal Inspector of financial tax authorities supported on November 4, 2020 in Yaoundé, the Higher Specialization Program in Public Finance (PSSFP) carried by the Faculty of Economics and Management, University of Yaoundé II in Soa and the Ministry of Finance (MINFI), a Master II thesis entitled "Withholding tax in tax matters and local development in Cameroon". The public finance expert starts from an observation that decentralization only makes sense if the Decentralized Territorial Collectivities (CTDs) have the necessary resources to be able to exercise their powers. This is the reason why the General Code of Decentralized Territorial Collectivities made the transfer of resources the sine qua non condition for the effectiveness of the decentralization process. To make this option a reality, the legislator has opted for the establishment of local taxation against the backdrop of strengthening local autonomy. In view of the situation observed on the ground, the instruments recommended by the latter, such as withholding tax, seem to have difficulty in prospering. The poor control observed in the field at the level of actors in the public expenditure chain and CTDs reveal an insufficiency in the mobilization of resources for local communities. His reflection led to a double plea. First, it is desirable that the involvement of local actors in all tax operations be established and consolidated. This would allow them to better control the tax resource and develop it. Second, we can consider or propose the training of the various actors involved in the chain of public expenditure including local staff in order to promote respect for the regularity of taxes and duties and therefore, that of the legality pledge of good governance.
