喀麦隆：选定问题

CAMEROON SELECTED ISSUES This paperonCameroonwas prepared by a staff team of the International MonetaryFund as background documentation for the periodic consultation with the membercountry. It is based on the information available at the time it was completed onMarch9, 2026. Copies of this report are available to the public from International Monetary Fund•Publication ServicesPO Box 92780•Washington, D.C. 20090Telephone: (202) 623-7430•Fax: (202) 623-7201E-mail:publications@imf.org Web:http://www.imf.orgPrice: $18.00per printed copy International Monetary FundWashington, D.C. CAMEROON SELECTED ISSUES ApprovedBythe AfricanDepartment Prepared ByBahrom Shukurov,AndreaAtencioDe Leon,SampawendeJules Tapsoba,CelineThevenot,Du PrinceTchakote, and Islom Urolov CONTENTS STRENGTHENINGDOMESTIC REVENUE MOBILIZATION FOR FISCAL RESILIENCEIN CAMEROON_________________________________________________________________________3 A. Introductionand Policy Context_____________________________________________________3B.StylizedFacts: Revenue and Fiscal Space_____________________________________________4C.TaxRevenue Performance and Challenges___________________________________________6D.TaxExpenditures: Fiscal Cost_________________________________________________________9E.EstimatingCameroon’s Tax Revenue Potential_____________________________________10F.ReformScenarios: Policy and Administration Packages____________________________11G. Risks and Monitoring _______________________________________________________________ 15H. Conclusion __________________________________________________________________________15 FIGURES 1.Government Revenue and Tax Composition Trends, 2007–24________________________52.Tax Revenue, 2007–24________________________________________________________________63.Tax Revenue Composition, 2024______________________________________________________74. CIT and PIT Revenue, Rates, and Productivity ________________________________________ 75. VAT Productivity andStandard Rates, 2022__________________________________________ 86. Tax Expenditure ______________________________________________________________________ 97. Total Tax Revenue __________________________________________________________________ 11 TABLE 1.Stochastic Frontier Model Estimates_________________________________________________19 BOX 1.What the Literature SaysAbout Revenue Gains from Tax Reform__________________15 ANNEX 1. Estimating Tax Potential_____________________________________________________________17 References____________________________________________________________________________21 UNLOCKINGGROWTH IN CAMEROON: EASING FINANCIAL SECTORCONSTRAINTS AND CLOSING INFRASTRUCTURE GAPS _________________________________________________________________________________________23 A. Introduction ________________________________________________________________________ 23B.FinancialSector Constraints Limit Access to Finance _______________________________25C.Lagging Infrastructure and InvestmentEfficency ___________________________________28D.Estimating Growth Gains from Financial and Infrastructure Improvements_________31E. Policy Advice ________________________________________________________________________34F. Conclusion __________________________________________________________________________37 FIGURES 1.Cameroon’s Size Distribution of Private Businesses in 2024________________________232.Biggest Obstacle Faced by Firms___________________________________________________243.Financial Development in Cameroon and Peers 1990–2020________________________254.Domestic Credit to Private Sector__________________________________________________265.Characteristics of Banking Lendingin Cameroon___________________________________276.Access to Electricity in Rural and Urban Areas_____________________________________297.Rural Access Index and GDP per Capita, 2018_______________________________________298. Capital Spending ____________________________________________________________________309.CapitalExpenditure Planned and Executed _________________________________________3010.Predicted versus Realized GDP per Capita in 2024________________________________33 TABLE 1.Regression Results: Financial Development, Infrastructure, and Income per Capita_33 ANNEX 1.List of Countries Included in the Model____________________________________________40 References____________________________________________________________________________39 STRENGTHENING DOMESTIC REVENUE MOBILIZATIONFOR FISCAL RESILIENCE IN CAMEROON1 Strengthening domestic revenue mobilization will be central to bolstering Cameroon’s fiscal resilience.While recent reforms—particularly notable progress in modernizing tax administration, as reflected inthe authorities’ medium-term revenue mobilizationstrategy—have laid an important foundation,Cameroon continues to collect well below its tax potential, with a sizeable efficiency gap remainingdespite recent progress. Closing