AN INSIGHT OF THE LEGAL OBLIGATIONS OF TAXPAYERS IN CAMEROON.

      Аннотация: This book focuses on the legal obligations of taxpayers in Cameroon. The author discusses these obligations of taxpayers in Cameroon but worries about the ineffectiveness in its implementation which is as a result of bad governance. The author discovers that most taxpayers in Cameroon are confronted by myriad problems; failure to declare, failure to present proper accounting documents and failure to pay taxes. This research is based on the presumption that most taxpayers in Cameroon do not discharge their obligations effectively. The researcher employs doctrinal research where statutes, law books related to the subject matter, article written by researchers and journals were consulted. The research findings are that despite the enormous legislation and institutions put in place to see that taxpayers respect their obligations, there are still instances of irregularities with regards to the discharge of these obligations.

Ключевые слова: Tax payers, tax authorities, Government, tax declaration, Tax payment.