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The taxation of the cocoa-coffee sector in Cameroon is based on the deduction of taxes at source from unregistered farmers who are unknown to the tax authorities, by exporters and other intermediaries affiliated to multinational groups. These farmers are unknowingly subject to a certain number of taxes and levies whose mechanisms, compared to those in force in other producing countries, require in-depth reform in the interest of this mass of taxpayers who are illiterate.