[ La décentralisation à l'épreuve de l'incivisme fiscal dans les communes urbaines du Togo ]
Volume 37, Issue 4, October 2022, Pages 899–909
OURO BITASSE Eralakaza1
1 Assistant, Département de Sociologie, Faculté des Lettres et Sciences Humaines, Pôle de Recherche et d’Expertise sur la Dynamique des Espaces et des Sociétés (PREDES), Université de Kara, Kara, Togo
Original language: French
Copyright © 2022 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The development of decentralized local authorities in Togo passes through the contribution of citizens to the tax base through the payment of taxes and levies. However, the municipalities, like the whole country, are confronted with fiscal incivility. Thus, this research wanted to understand the explanatory factors of taxpayers' resistance to paying taxes. To do this, she combined the method of documentary analysis and the realization of 34 in-depth individual interviews with resource persons in three communes of Togo, namely, the commune Tchaoudjo 1, the commune of Assoli 1 and the commune of Kozah1. The research highlights the socio-historical, political, social and communication factors, which explain the tax incivility of Togolese taxpayers. In addition, citizens' crisis of confidence in tax collection and management services is another major obstacle to tax compliance. These challenges need to be taken up through sustained education in social accountability for better appropriation from below of democratic values that should make it possible to initiate sustainable local development.
Author Keywords: Decentralization, communes of Togo, fiscal incivility, social accountability, strategic actor.
Volume 37, Issue 4, October 2022, Pages 899–909
OURO BITASSE Eralakaza1
1 Assistant, Département de Sociologie, Faculté des Lettres et Sciences Humaines, Pôle de Recherche et d’Expertise sur la Dynamique des Espaces et des Sociétés (PREDES), Université de Kara, Kara, Togo
Original language: French
Copyright © 2022 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The development of decentralized local authorities in Togo passes through the contribution of citizens to the tax base through the payment of taxes and levies. However, the municipalities, like the whole country, are confronted with fiscal incivility. Thus, this research wanted to understand the explanatory factors of taxpayers' resistance to paying taxes. To do this, she combined the method of documentary analysis and the realization of 34 in-depth individual interviews with resource persons in three communes of Togo, namely, the commune Tchaoudjo 1, the commune of Assoli 1 and the commune of Kozah1. The research highlights the socio-historical, political, social and communication factors, which explain the tax incivility of Togolese taxpayers. In addition, citizens' crisis of confidence in tax collection and management services is another major obstacle to tax compliance. These challenges need to be taken up through sustained education in social accountability for better appropriation from below of democratic values that should make it possible to initiate sustainable local development.
Author Keywords: Decentralization, communes of Togo, fiscal incivility, social accountability, strategic actor.
Abstract: (french)
Le développement des collectivités territoriales décentralisées au Togo, passe par la contribution des citoyens à l'assiette fiscale à travers le payement des taxes et impôts. Pourtant, les communes, tout comme l'ensemble du pays, sont confrontés à l'incivisme fiscal. Ainsi, la présente recherche a voulu comprendre les facteurs explicatifs de la résistance des contribuables à payer les taxes et impôts. Pour ce faire, elle a combiné la méthode d’analyse documentaire et la réalisation de 34 entretiens individuels approfondis avec les personnes ressources dans trois communes du Togo à savoir, la commune Tchaoudjo 1, la commune d’Assoli 1 et la commune de Kozah1. La recherche met en évidence les facteurs sociohistoriques, politiques, sociaux et communicationnels, qui expliquent l'incivisme fiscal des contribuables togolais. De plus, la crise de confiance des citoyens à l’endroit des services de collecte et de gestion des taxes et impôts, constitue un autre obstacle majeur au civisme fiscal. Ces défis nécessitent d’être relevés à travers une éducation soutenue à la redevabilité sociale pour une meilleure appropriation par le bas des valeurs démocratiques devant permettre d’amorcer le développement local durable.
Author Keywords: Décentralisation, communes du Togo, incivisme fiscal, redevabilité sociale, acteur stratégique.
How to Cite this Article
OURO BITASSE Eralakaza, “Decentralization and fiscal incivility in the urban communes of Togo,” International Journal of Innovation and Applied Studies, vol. 37, no. 4, pp. 899–909, October 2022.
