Forest Taxation System under the Cameroonian Law: A Legal Exposition

Abstract

Forest tax can be considered as that tax levied by the government upon forest loggers to meet up its development activities and for sustainable forest (resource) management. Forest is the mainstay of the forest dwelling people and the government of Cameroon. Forest taxation just like the general taxation system has as objective to raise capital for the state in order to meet up with government’s economic objectives. But this taxation system is unique in that, it is out to encourage sustainable resource management and exploitation. The main forest tax laws in Cameroon are Law No. 94/01 of 20^th January 1994 to lay down Forestry, Wildlife, and Fisheries Regulations in Cameroon and the General Tax Code. The paper therefore is out to present a profile of forest taxation system under Cameroonian Law, with focus on the 1994 Forestry Law and the General Tax Code. It is equally out to add to the literature on forest taxes in Cameroon. The finding of this paper reveals that forest taxation system has yielded much to the sector, but this sector is threatened by illegal acts which impede the collection of forest taxes and unsustainable exploitation. It is therefore opined that concerted efforts can help salvage the ‘impropriety’ in this most cherished sector that contribute more to gross domestic product of the country after the oil sector.