The Status of the Audited Taxpayer in Cameroon

Young student passionate about taxation, having completed my master 1 in internal public law, the passion for public finance pushed me to enroll in a master in Tax Administration at the University of Douala in Cameroon, at the end of it, this modest work that will be able to edify future generations on a specific issue that arises in most tax systems in Africa south of the Sahara. This study presents what has already been done in Cameroon in terms of protection of taxpayers' rights and further on a comparative study is made with more elaborate systems such as the Moroccan tax system, Senegal, hence the need for Cameroon to review its way of guaranteeing the rights of its taxpayers during controls; and to offer a wider range of rights to taxpayers so that they can defend themselves from abuses by tax agents. This leads us to say that this book can humbly be a performance tool for both the tax authorities and the taxpayer himself.