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This report is based on one month and a half internship carried out at the Divisional Tax Centre (DTC) Buea . It find  out and explains the importance of tax payment, functions of the tax department, identifies the objectives, problems facing the tax centre and makes necessary recommendations. Also included are the various tax regimes and tax types in Cameroon and explains in details all  activities carried out  during the internship period.





1.1 Definition of Internship

             An internship is an opportunity offered by an employer to potential employees, called interns to work at the organisation for fixed, limited period of time. Interns are usually undergraduates or students, and most internship last for any length of time between one month and 12 months. It is also an opportunity for the interns to put in practice what they have learned in the classroom to a real world setting. An internship should be designed to meet the needs of the organisation and learning goal of the students. It should have pre-set goals outlined by the employer and agreed upon between the employer and students to ensure all expectations met.


Internship also called placement, work placements or industrial placements may be part –time or full time. They are usually part time if offered during a University semester and full time during the summer holidays. The internship offer students a period of practical experience in the industry relating to their field of study. This experience is valuable to students as a means of allowing them to experience how their studies are applied in the real world, and as work experience that can be highly attractive to potential employers.


Internship is an opportunity to integrate career related experience into an undergraduate education by participating in a planned and supervised work. Internship also provides real world experience to those looking to explore or gain the relevant knowledge and skills required to enter into a particular career field. Internship relatively short term in nature with the primary focus on getting some on the job training and taking what’s learned in the classroom and applying it to the real world. Interns generally have a supervisor who assigns specific tasks and evaluates the interns overall work. Interns can be high school or University students or even adults interested in trying out a new career.

Many University students do internships to gain relevant experience in a particular career field as well as to get exposure to determine if they have a genuine interest in the field. Internship is an excellent way to begin building those all-important connections that are invaluable in developing and maintaining a strong professional network for the future.

1.2 Characteristics of Internship

A good and effective internship has certain characteristics which include things like the period and the general organisation as stated below:

Stability and congruency of the organisation; It is extremely important for the employer to be honest with the interns about the type and nature of job.

An internship contributes to the student’s personal and professional development through challenging work assignments and it is completed before the student graduate from the university.

An internship should balance the work need of the organisation and the learning goals of the interns.

Internship promotes academic, career and/or personal development.

Internships are distinguished from a short-term job or volunteer experience in that there is an intentional “learning agenda” structured according to the experience to be gained.

The duration may be anywhere from eight weeks to two years, but typically last the course of a semester.

Internships are planned and scheduled through consultation with the department or university so as fit into the under graduate experience.

It involves a supervision component that is mentoring educational. This simply means matching theory to practical.

The student will have a reflection and evaluation process at the conclusion of the internship.

Internship is most successful when the student, the university and the employer all share responsibility in making valuable experience.

1.3 Objectives of Internship

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