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344LES ATOUTS ECONOMIQUES DU CAMEROUNDifferent studies made on the protective system in CEMAC countries displayed the importance of the average protection offered local market pro- ducing enterprises, and the difference existing between advantages given to different activities and to different units of production.Such distortions lead to waste of the productive resources of the Nation in the sense that it curbs the expansion of exporting industries by overpro- tecting industries that substitute imports. By so doing, resources from exporting or susceptible sectors are channelled towards these activities.It is necessary to emphasize that exporting activi- ties, exposed to international competition, have a catalyst effect on the rest of the economy.It is worthwhile noting that enterprises can be disad- vantaged by high level protection, which in certain conditions, can make them more vulnerable to fraud. In such a case, not rare in the countries of the subregion, a reduction in the level of the legal pro- tection offered the enterprise, would rather lead to an increase of real protection of which the latter benefits from, thanks to a positive impact on fraud.The tax and customs reform was carried out in the light of the above-mentioned facts. The tax and cus- toms reform targets particularly the improvement of tax revenue and the promotion of investments by the reduction of tariff protection. As such, the tax reform implemented in Cameroon privileged the increase of taxation, the improvement of recovery methods byThe premises of the General Directorate of Customs in Doualathe introduction of indirect taxes like consumption tax on certain products, and a better control of the taxa- tion basis. The reform equally aimed at the promo- tion and diversification of the productive sectors by minimizing the distortions created by the previous system between the different branches of activities, on the one hand in the production factors market, and on the other hand in inter-regional markets.The tax system of member countries of CEMAC therefore rests on the principles of simplicity, tax equity and moderation from tax pressure. The dif- ferent country adopted a common external tariff. No customs tariff is applied products of CEMAC zone. To both fulfil these objectives and respect these principles, the provisions within the frame- work of the customs code, of the general code of direct and indirect taxes, and the code of regis- trations revolve around the following points:CUSTOMS DUTIES• Enforcement of the harmonized moderate cus- toms duties within the framework of the external common tariff of CEMAC.• Postponement of customs duties by means of temporary admission or duty-free entry for research activities on natural resources, within the framework of specific regulations;• Postponement of customs duties by means of tem- porary admission or duty-free entry and active impro- vement mechanism for export-oriented activities.

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