On newsstands: “Mobilising non-oil tax revenue” by Dr Korom Acyl Dagache

Excerpt from the foreword.

The book by Dr Korom Acyl Dagache, which I have the great honour of prefacing, addresses an important subject: mobilising non-oil tax revenue, through the case of corporate income tax in Chad and Cameroon. Let me first highlight the qualities of the researcher, whose seriousness and profile remind me of Corneille’s famous line: “In well-born souls, valour does not wait for the number of years.” The author is a member of the Network of African Experts in International Taxation (REAFI), which I chair.

He has left an indelible mark on Chad’s name, notably within CEMAC’s pools of experts, at IMF meetings, at CREDAF gatherings, and during technical assistance missions of the World Bank and other financial partners. These international achievements drove his professional rise. Starting as a customs officer (inspection section, Ngueli road customs office, in 2005), he moved to the tax administration, where he served as officer, head of management, head of tax audit, and eleven times as technical director in the tax and land administrations, before briefly becoming deputy director general of Chad’s tax administration.

Academically, his career combines public administration training and scientific research: in addition to diplomas from both national schools of administration (ENAM, Chad and Cameroon), he holds university degrees and is finalising a second thesis at the doctoral school of the Pan-African Institute for Development, on the Continental Free Trade Area. He holds a PhD in public finance from the African Union’s Pan-African University, where admission is highly selective — one place per country: Dr Korom was the only candidate selected in 2019 from more than 500 Chadian applicants. A tireless worker, he completed the programme in thirty-six months, as required.

The book summarises his 508-page thesis, which the jury, chaired by the dean of the Faculty of Law and Political Science at the University of Yaoundé II, awarded the highest distinction. Credit is also due to his supervisor, Prof. Akono Ongba Sedena, and to tax expert Prof. Alaka Alaka Pierre, for their guidance.

The subject is of lasting relevance to governments, with clear theoretical and practical value. The work is a genuine contribution to improving the particularly critical situation of Chad and Cameroon in legal, economic, financial, social and even political terms. Through a relevant research question, the author examines how these states, keen to maximise their resources, can mobilise non-oil tax revenue through the collection of corporate income tax.