THE TAXPAYER'S RIGHTS BEFORE, DURING AND AFTER THE TAX AUDIT

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The book explores the responsibilities of the tax administration in Cameroon, emphasizing the state's role in ensuring citizens fulfill their public expense obligations. It highlights the importance of sincerity, accuracy, and regularity in tax declarations while outlining the necessary prerogatives that protect taxpayers during audits. Additionally, it serves as a guide for taxpayers to understand their rights in the context of tax controls, fostering awareness and compliance within the framework of the country's declarative system.