ABSTRACT
This chapter presents the budgeting system in Cameroon with a view to describing its historical background and evolution from independence until now. It examines the approaches to budgeting and identified the key factors involved in the budgeting process, analyzed its budget institutions, budget practices, major revenue sources and expenditure items and evaluated Cameroon's budget as a development tool. Despite the weakness and challenges that characterize Cameroon's budget process, the nation has nonetheless undertaken some reform initiatives to address some of these problems. In terms of tax administration, a legal and regulatory tax framework has been established and clearly defined. To enhance effective audits and collection, officers are entitled to request reports from third parties as specified in the book of tax procedures. Customs provisions are also similar. In general, the government has implemented a new financial management system that is designed to improve Cameroon's budget system and its overall management of other public expenditure items.
