THE FOREST REVENUE SYSTEM AND GOVERNMENT EXPENDITURE
ON FORESTRY IN CENTRAL AFRICAN REPUBLIC

Yves Yalibanda

Institut centrafricain de Recherches Agronomiques (ICRA)
BP 122 - Bangui
Central African Republic

Forestry Policy and Planning Division, Rome
Regional Office for Africa, Accra

February 2001

© FAO 2004

INFORMATION NOTE ON THE FAO PROGRAMME ON FOREST FINANCE

LIST OF ACRONYMS USED IN THE REPORT

ABSTRACT

EXECUTIVE SUMMARY

1 INTRODUCTION

1.1 Context of project

1.2 Central African Republic’s forestry resources

2 DESCRIPTION of the tax system for forestry

2.1 Taxes on the production of roundwood

2.1.1 Surface area tax

2.1.2 Felling tax

2.1.3 Reforestation tax

2.1.4 Mercurial values and FOT

2.2 Taxes on non-wood products and services provided by forests

2.2.1 Taxes on non-wood products

2.2.2 Taxes on services provided by forests

2.3 Taxes on transformed products

2.3.1 Taxes on wages

2.3.2 Value Added Tax (VAT)

2.3.3 Exit duties (ED)

2.3.4 Taxes for Social Development (TSD)

2.3.5 Company tax (CD)

2.3.6 Minimum fiscal tax

2.4 Taxes on trade of forest products

2.4.1 History of production

2.4.2 Main taxes on trade in forestry products

2.5 Other taxes

3 ADMINISTRATION of the forestry tax system

3.1 Procedure for setting forestry taxes

3.2 Collection of taxes and monitoring

3.3 Intervention of the different levels of government in fiscal administration

4 Total amount and distribution of revenue collected

5 Public spending in favour of the forestry sector

6 DISCUSSION AND CONCLUSION

6.1 Overall evaluation of the forestry tax system 

6.2 Impact of tax system for forestry on sustainable forest management

6.2.1 Training

6.2.2 Committee for monitoring and follow-up

6.2.3 Coordination of different administrative documents

6.3 Public spending on sustainable forest management

6.4 Impact of other fiscal measures on sustainable forest management

6.5 Attitudes in the face of change

BIBLIOGRAPHY