LOCAL ADMINISTRATION AND TAXATION: THE CAMEROON PERSPECTIVE

This book offers a multidisciplinary examination of local administration and local taxation in Cameroon, situating both within the country's ongoing decentralisation project. Drawing on law, public policy, public finance, and administrative practice, Dr. Ekundime Fergus Ekundime traces the historical evolution of local government, unpacks the legal architecture underpinning councils and regions, and interrogates the instruments through which local authorities mobilise revenue. Attention is paid to the design, collection, and administration of local taxes, the gap between statutory entitlements and actual fiscal autonomy, and the institutional and human constraints limiting local government performance. The book situates Cameroon's experience within comparative African practice, drawing lessons for reform, and proposes concrete pathways toward stronger fiscal decentralisation, improved tax administration, and more accountable, citizen-responsive local governance.