Alain Symphorien Ndzana Biloa: Fiscalité Camerounaise Scalpel Critiqued

• Alain Symphorien Ndzana Biloa presented his new book, 'La Fiscalité Camerounaise au Scalpel,' in Douala on October 8, 2026.
• The book offers a critical and comprehensive analysis of Cameroon's complex tax system, governed by the General Tax Code.
• Célestin Tawamba of GECAM criticized the Cameroonian tax system as 'confiscatory' and a driver of the informal economy.
• Laure Kenmogne Djoumessi of the ONCFC hailed the book as an indispensable tool for all tax professionals.
• The publication is available in both paper and digital formats, providing an in-depth look at tax challenges for businesses and taxpayers.

This book is an essential working tool, a facilitation instrument, and a bedside companion that every tax specialist must possess.

On October 8, 2026, a significant event took place in Douala at the headquarters of the Groupement des Entreprises du Cameroun (GECAM), marking the official presentation and dedication of a new book by Alain Symphorien Ndzana Biloa. Titled 'La Fiscalité Camerounaise au Scalpel,' this essay offers an insightful and critical examination of the Cameroonian tax system. The launch was attended by notable figures, including Célestin Tawamba, the head of GECAM, and featured a detailed reading note provided by Bruno Bekoko.

This new publication, available in both print and digital formats, delves into the intricacies of Cameroon's tax landscape. It employs a technical yet accessible approach to analyze the system, shedding light on the primary challenges within Cameroonian taxation. The author meticulously explores the various taxes and levies currently in force, outlines their implementation procedures, and identifies the difficulties encountered by the tax administration, taxpayers generally, and businesses specifically. Professor Bruno Bekolo-Ebé, an expert in economic and management sciences, praised the work, noting that it provides an exhaustive overview of the structural elements of Cameroonian taxation, building upon Ndzana Biloa's previous contributions to the field.

The Cameroonian tax system is primarily governed by the General Tax Code (CGI), which undergoes annual revisions through the Finance Law. Characterized by its declarative and self-liquidating nature, the system is structured around three main categories of levies. However, the complexity of the Cameroonian tax system is a recurring theme, stemming from a demanding declarative framework, the superposition of various taxes, and ongoing digital reforms.

Alain Symphorien Ndzana Biloa's 'La Fiscalité Camerounaise au Scalpel' directly addresses this complexity. According to Professor Bekolo-Ebé, the book meticulously reviews each tax, fiscal measure, and levy, detailing its structure, constituent components, and ultimate purpose within a rich panoramic exposition of Cameroonian taxation. This comprehensive analysis is crucial for understanding the operational dynamics and inherent challenges of the nation's fiscal policies.

During the book launch, Célestin Tawamba, President of GECAM, voiced strong criticism regarding the current state of Cameroonian taxation, asserting that it stifles wealth creation. He contended that the tax system is a primary driver of the informal economy, forcing many businesses with even a minimal 2% turnover into the informal sector because they cannot sustain operations within the formal framework without the state appropriating all their earnings. Tawamba described the existing tax regime as 'confiscatory,' highlighting its detrimental impact on legitimate business growth.

In a context where tax laws are proliferating, Laure Kenmogne Djoumessi, President of the Ordre National des Conseillers Fiscaux du Cameroun (ONCFC), emphasized the book's practical value. She declared that 'this book is an essential working tool, a facilitation instrument, and a bedside companion that every tax specialist must possess.' This sentiment underscores the book's significance for lawyers and compliance officers advising on Cameroonian tax matters, offering a comprehensive analysis to identify potential compliance risks and inform strategic business advice. Ndzana Biloa has previously authored other works on fiscal policy, including 'La Fiscalité, levier pour l'émergence des pays africains de la zone franc: le cas du Cameroun' (2015) and 'Sauvons l'impôt pour préserver l'État' (2018).

Lawyers and compliance officers advising on Cameroonian tax matters should consult Alain Symphorien Ndzana Biloa's new book, 'La Fiscalité Camerounaise au Scalpel,' for a comprehensive analysis of the tax system, identifying potential compliance risks and informing strategic advice for businesses.

Source: Original reporting via Actu Cameroun