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Value Added Tax (VAT) is a tax that exhibits an exceptional feature of 
both indirect and direct taxes. It was first introduced to Cameroon in 1994. The 
study's major objectives are to identify the ineffectiveness of Value Added Tax in 
Cameroon, Its causes and its consequences. The reason why VAT was adopted in 
Cameroon and this is achieved by using both primary and secondary data sources 
at this research. To achieve the stated objective of the descriptive research the use 
of an interview guide for data collection was implemented, an interview guide was 
drafted which was made up of three sections; Section (1) basic information about 
the respondents, section (2) deals with the ineffectiveness of VAT in Cameroon 
and section (3) curtained policies to reform VAT in Cameroon. For the survey, 
different questionnaires were prepared to know the opinion of the various persons 
of different fields including tax experts and tax officers about all sides of VAT 
such as issues, policies, its effects and other relevance. Various empirical studies 
have been conducted before and after implementing the VAT system in 
Cameroon. It is viewed that this system has not been implemented effectively as 
expected. In the beginning period of VAT implementation, there was a lack of 
skilled and trained manpower and officers; the administrative structure was not set 
up properly, but currently different informative programs, seminars and meetings 
were held to make the business, consumers and people known to the VAT tax 
system.

ACKNOWLEDGEMENT	i
ABSTRACT	ii
TABLE OF CONTENT	iii
LIST OF TABLES	v
LIST OF FIGURES	vi
LIST OF ABBREVIATIONS	vii
Chapter I. Introduction	1
1.1 Background of Study	1
1.2 Some Key Features and Characteristics Of VAT In Cameroon	2
1.3 Problem statement	3
1.4 Objectives of the study	5
1.5 Research Question	5
1.6 Propositions of the study	6
1.7 Organization of the study	6
Chapter II. Literature Review	7
2.1 Introduction	7
2.2 Literature Review	9
2.3 Theoretical literature	10
2.4 Empirical Literature	18
2.5 Conclusion	21
Chapter III. Research Methodology	22
3.1 Research Design	22
3.2 The population and sample size	23
3.3 General information on the profile of the respondents	23
3.4 Presentation of the Research design	24
3.5 Source of data	25
3.6 Data collection procedures	26
3.7 Data processing and Analysis procedure	26
3.8 Limitations of the study	26
Chapter IV. Data Presentation and Analysis	28
4.1 How the VAT tax revenue works in Cameroon	28
4.2 Revenue Structure of Cameroon	32
4.3 VAT Registration in Cameroon	34
4.4 Empirical Findings	36
4.4.1 The ineffectiveness of VAT (Causes)	37
4.4.2 Views on the Billing System	38
4.4.3 Views on the narrowness of the VAT tax base.	39
4.4.4. Views on the major weakness of VAT Administration.	41
4.4.5. Views on the weak public awareness of VAT	42
4.4.6 Views on smuggling, undervaluation and unauthorized trade as reasons why VAT is ineffective in Cameroon (Tax evasion)	43
4.5 Major Findings of the Study	44
Chapter V. Summary Conclusion and Recommendations.	47
5.1 Summary	47
5.2 Conclusion	50
5.3 Recommendations	52
References	55
Appendix	58
Appendix A: English Questionnaire	58