CONTRIBUTION OF THE IMPLEMENTATION OF THE URBAN LAND REGISTER TO LOCAL DEVELOPMENT: CASE OF THE TOWNSHIP OF COTONOU

Abstract

The Urban Land Registry ULR is a land information system set up in Cotonou since 1992. It was designed to enable this municipality to control its land tenure and to strengthen its tax revenue mobilization capacities. The central idea of this research was to show the relevance of the ULR in local development as a resource mobilization tool. An analytical method used: a descriptive analysis, which consists of using comparative curve to understand the behavior of our variables, which are emissions and recoveries of tax mobilized over time using ULR. The descriptive analysis showed out that the implementation of the ULR multiplied the tax base by 7 and the tax revenues by 9 over the period from 1992 to 2015. So, this showed out that the implementation of the ULR participated in a better urban management thanks to its urban and land applications. Nevertheless, tax revenue collection is too low and synergy of the municipal services in charge of the various urban management headings in Cotonou is not strong. Keywords: Urban Land Register, local development, urban emission and recoveries tax.