The Psychology of Tax Auditors: Case Cameroon

The government's ability to cover public expenditures requires the mandatory collection of duties, taxes, and levies from taxpayers. In doing so, a number of reactions are observed among taxpayers-reactions that should be anticipated within our system by tax collectors and auditors. In 2009 in Cameroon, we conducted this study with the aim of enabling all parties to recognize one another and then know how to proceed in a timely manner. Let us not forget that ignorance of the law is no excuse. Our General Tax Code, revised at the end of each fiscal year, provides for a range of penalties depending on whether the taxpayer under audit is acting in good or bad faith. However, to avoid placing excessive tax pressure on taxpayers, the Administration, during the audit procedure considered here, maintains a focus on regulation and the protection of the taxpayer.

Pagina's: 56, Paperback, Our Knowledge Publishing