Analyse des Facteurs Explicatifs de la Redevabilité Fiscale des Contribuables Locaux Dans les Collectivités Territoriales du Sud- Bénin

Abstract

In Benin, with decentralization, the public authorities have endowed municipalities with instruments, including taxes, which enable them to mobilize the local resources necessary for their development. However, in most municipalities there are irregularities in the payment of property taxes; what constitutes deficits to be gained with regard to the requirements of the tax base. This raises the problem of taxpayers' fiscal accountability. The objective of this research is to analyze the factors that explain the fiscal accountability of local taxpayers in the local authorities of South Benin. To achieve this, the data collection tools combined an interview guide, an observation grid, a reading sheet and a questionnaire. The sample size is three hundred (300) actors after threshold saturation. According to the results, while extremely low incomes and a high number of poor constitute obstacles to the payment of taxes, it should be noted that it is rather the autochthonous nature and the act of prince that really limits the mobilization of fiscal resources. Although the majority (88%) receive basic social services, taxpayers are not satisfied with these services. Fundamental explanation for fiscal accountability lies in the inadequate management of revenue from property taxes.