Kamdjom Kamkuimo

The payment of tax has a direct impact on the State budget through tax revenues, and on the stability of the activities of companies and taxpayers. As such, it is of particular importance these days for all stakeholders in the tax system. The challenges of paying tax include the risks of fraud, tax evasion and non-control, with the potential consequences of tax reassessments for taxpayers. Aware of this challenge, Cameroonian lawmakers are now relying on tried and tested methods commonly used in business, such as bank transfers. This emphasis on bank transfers has proved popular with both taxpayers and tax authorities. Faced with the various means of paying tax, the central concern of this analysis was to highlight the relationship between bank transfers and tax payments in Cameroon. It was shown that bank transfers are a means of tax payment and also a performance tool for tax administration.