Taxpayer’s Rights, Tax Security, and Effective Revenue Mobilization. The Case of Cameroon

Abstract

The purpose of this study is to take stock of taxpayers' rights, and tax security, examine the reforms acquired, and to formulate prospects for reforms with a view to the optimal mobilization of tax revenues. On analysis, the taxpayer's rights are guaranteed both before the tax authorities and before the tax judge, even if some practical difficulties are often observed.  This, guarantee is a guarantee of tax security, a requirement provided for in tax texts and ensured in tax procedures and sometimes tested by administrative, procedural, and material constraints. The reforms acquired and those envisaged offer pratical solutions to the modernization of the Tax Administration and the improvement of its relationships with taxpayers and development partners.