ENJEUX ET INTERACTIONS AUTOUR DU PAIEMENT DES IMPOTS ET TAXES DANS LA COMMUNE DABOMEY-CALAVI AU SUD DU BENIN

Local taxation issues are built around power relations, issues, conflicts of interest, strategies, etc. These make it possible to define strategic orientations that take into account social realities with a view to their effectiveness. This article, through tax reluctance, has analyzed some of these questions, in particular the strategic interactions between the actors and the issues that motivate them. Conducted with a mixed approach, it interviewed 353 actors, including 330 by questionnaire and 23 by semi-structured individual and group interviews based on interview guides. She also used an observation grid. The targeted taxpayers are those of the micro enterprise. From the analysis of the data collected, it appears that the deductions as an obligation are granted (84.43%) by the taxpayers. However, the payment of taxes and duties is subject to negotiation and bargaining practices between actors pursuing relatively divergent objectives, in particular political, social and economic. The dynamics observed can then be explained by these issues.