La contribution du démantèlement des barrières douanières dans l’intégration économique entreprise au sein de l’Union Économique et Monétaire ouest-africaine est l’idée centrale de cet ouvrage. D’abord, pour décrire le schéma du rapprochement de la fiscalité extérieure des États, l’auteur expose les mécanismes ayant permis, suivant un long processus, d’assigner un régime de taxation aux catégories de produits issus de la communauté mais aussi aux produits provenant d’autres États.
Ensuite, dans une approche dynamique, il évalue le procédé résultant d’un consensus politique solide, pour déceler les obstacles qui atténuent considérablement l’effet que l’harmonisation de la fiscalité de porte aurait dû avoir sur l’évolution de l’union. Enfin, pour relever les défis et donner à l’intégration économique régionale un nouveau souffle, des solutions sont proposées
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L'abolition des barrieres dans l'integration econmique
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