Summary

The taxation in Customs of software downloaded in the CEMAC zone and in Cameroon gives rise to lively debates on the qualification of software as goods or services. The chosen option poses important challenges for the stakeholders (State and importers). Two theses animate the debate on the concept of software and its taxation. Supported software is considered a commodity and should be subject to taxes and customs duties while unsupported software is considered a service and should be exempt from customs clearance formalities. The study of the different factors between the two opposing camps allows us to retain that customs regulations are the most determining variable in the resolution of this conflict. It emerges from our analysis that Cameroonian Customs, by a note signed by the Director General in 2013, chose to tax downloaded software. This note was the subject of an in-depth analysis to find that the legal framework for electronic transactions has been reorganized and the formal defects noted in this note have been amended. Suggestions for improving the regulatory system have been made, in particular, the classification of income in the context of e-commerce, the pursuit of brainstorming at the national level on the implementing provisions or the taxation of the electronic commerce, the overhaul of the architecture of customs law in terms of drafting laws, cooperation between states for the traceability of digital data, capacity building of the various players to meet digital requirements.

Authors

Etgard MANGA ENGAMA, Lecturer at the Higher School of Economic and Commercial Sciences (ESSEC) of the University of Douala -Cameroun, holds a Doctorate in Economics. His areas of research concern development issues.Economiques et Commerciales (ESSEC) de l’Université de Douala -Cameroun, est titulaire d’un Doctorat en Économie. Ses axes de recherche concernent les questions de développement.

BITOMO BEKOLO, holder of several masters, is registered in Executive Doctorate in Business Administration (DBA) of the University of Lyon3. He has more than twenty-five years in the practice of consulting with companies in various sectors.

Book details

Title :

La problématique de la taxation en douane des logiciels importés au Cameroun

Author : Etgard MANGA ENGAMA, BITOMO BEKOLO
Editor : Editions Cheikh Anta Diop
Collection : -
ISBN : 987-9956-657-79-7
Number of pages : 196
Dimensions :
Date of publication : 07 Avril 2020
Price : Africa : 13 120 Frs CFA / 20 € - Out of Africa : 19 680 Frs CFA / 30 €
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