The Voluntary Declaration of Taxes in Cameroon: a Legal Analysis

Abstract

The development of any country depends mostly on the amount of revenue generated by the government through taxation for the provision of infrastructure facilities, social amenities, good standard of living, economic and political domains. The loopholes and complexities on tax laws have impeded the ability of the government of Cameroon to meet up with her developmental projects because taxes could not be fully recovered. From the provisions of the code, it is clear that statutory tax payers can only effect declaration on special official forms supplied by the Cameroonian tax authorities prepared. Looking at this from the perspective of contract, taxpayers will have no option than to furnish the tax administration with the required information as demanded by the form, it therefore becomes a contract of adhesion necessitating the protection of the weaker party. That is the taxpayer from the cumbersome nature of tax declaration through simplification. The above will discourage the taxpayers in involving in that cumbersome nature of tax declaration which will affect tax administrators in effecting their duties because they will need to run behind taxpayers for them to declare their taxes.