2024-08-18-世界银行-喀麦隆经济更新_2024年6月_可持续林业的财政工具（英）_98页_2mb

报告摘要

Fiscal Instruments for Sustainable Forestry in Cameroon

Context

Forests cover about 35% of Cameroon, playing a critical role in climate regulation, biodiversity, and supporting local livelihoods. However, deforestation rates are rising and threaten these vital resources, driven by agricultural expansion, illegal logging, and mining activities. Balancing sustainable forest management with economic growth remains a significant challenge.

Current Fiscal Instruments

Area Fees: Applied per hectare of concession, range from ₫2,500 (annual license) to ₫1,000 (long-term license). Increased fees sometimes lead to intensified logging.
Output Taxes: Previously applied as royalties on timber value, switched to stumpage yield taxes in 2000 but later abandoned due to implementation challenges.
Export Taxes: High export tax rates (75% for logs) risk distorting markets and encouraging evasion, despite revenue goals.
Tax Expenditures: VAT exemptions for agricultural inputs reduce costs but may incentivize deforestation.

Proposed Fiscal Reforms

Differential Taxation: Vary tax rates based on sustainable production methods, using certification systems to target environmental impact.
‘Bonus-Malus’ System: Higher taxes on non-sustainable practices fund incentives for sustainable forestry certification.
Revenue Optimization: Implement digital services for tax collection, enhance transparency, and rationalize tax expenditures.
Regional Alignment: Harmonize fiscal policies within CEMAC to combat cross-border deforestation and attract sustainable investments.

Recommendations

Strengthen governance through robust enforcement and community participation.
Leverage international climate finance and partnerships for sustainable forest management.
Promote regional cooperation to align policies and funding mechanisms for forest conservation.

These reforms aim to balance fiscal revenue with environmental protection, ensuring Cameroon’s forests contribute to both economic development and climate goals while safeguarding biodiversity for future generations.

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