加强国内收入动员，提高喀麦隆的财政弹性（英）

Strengthening DomesticRevenue Mobilization forFiscal Resilience inCameroon Bahrom Shukurov,Islom Urolov and Céline Thévenot SIP/2026/029 IMF Selected Issues Papers are prepared by IMF staff asbackground documentation for periodic consultations withmember countries.It is based on the information available atthe time it was completed onMarch 9,2026. This paper is alsopublished separately as IMF Country Report No26/82. 2026APR IMFSelected IssuesPaperAfrican Department Strengthening Domestic Revenue Mobilization for Fiscal Resilience in CameroonPrepared by Bahrom Shukurov, Islom Urolov, and Céline Thévenot Authorized for distribution by Christine DieterichApril2026 IMF Selected Issues Papersare prepared by IMF staff as background documentation for periodicconsultations with member countries.It is based on the information available at the time it wascompleted onMarch 9,2026. This paper is also published separately as IMF Country Report No26/82. ABSTRACT:Cameroon is highly vulnerable to natural disasters and strengthening resilience is macro-critical.The government faces significant challenges, including weak infrastructure, insufficient protection againstfloods, and lack of financial resources. Simulations using the DIGNAD model illustrate the positive impact ofinvesting in climate-resilient infrastructure and strengthening public investment efficiency on economic growthand debt, compared to ex-post disaster management and financial contingency funds. Given Cameroon’slarge needs and debt vulnerabilities, international financial support is key to strengthen resilience. RECOMMENDED CITATION:Bahrom Shukurov, Islom Urolov, and Céline Thévenot. 2026. StrengtheningDomestic Revenue Mobilization for Fiscal Resilience in Cameroon. IMF Selected Issues Paper SIP/2026/029. SELECTED ISSUES PAPERS Strengthening DomesticRevenue Mobilizationfor Fiscal Resilience inCameroon Cameroon Prepared by Bahrom Shukurov, Islom Urolov, and Céline Thévenot CAMEROON SELECTED ISSUES ApprovedByThe AfricanDepartment Prepared ByBahrom Shukurov, Islom Urolov,and CélineThévenot 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 __________________________________________________________________________16 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 _____________________________________________________________________107. 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 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 this gap will require a sequenced package of tax policy andadministration measures tailored to local context. International experience suggests that even modestearly gains can help build momentum for deeper reforms, while comprehensive efforts may deliversubstantial and lasting fiscal benefits. The scale and timing of these payoffs will ultimately depend oneffective implementation of the authorities’ reform agenda. A.Introduction and Policy Context 1.Cameroon stands at an important juncture in its public finance trajectory.Theauthorities hav