Status of the Tax Resource Mobilization System in the Municipality of Bassar 1 in Togo: Innovative Implications for Local Development

With a view to promoting local development, Togo has been undergoing operational decentralization since 2019 through the practice of communalization and the mobilization of its own resources. The municipality of Bassar 1 is part of this initiative. Located in northern Togo, this municipality has economic potential, but it is hampered by poor fiscal performance. This study aims to analyze the factors that hinder the effectiveness of the local revenue mobilization system in Bassar 1. To achieve this objective, the study adopted a methodology based on observation of revenue collection practices, documentation related to local resources, and administrative accounts from 2020 to 2024. It conducted interviews with various actors involved in local resource mobilization and surveyed 128 taxpayers. The results of the study show that the institutional organization of revenue collection is inefficient. Only 24 agents, including 20 volunteers, are responsible for revenue collection. In addition, the taxpayer database is very limited, and taxpayers are not geolocated. The digitization project (GesFiCo) initiated in this area has remained unfinished, and 72% of those surveyed have not been registered. Furthermore, Bassar 1 is dependent on non-tax resources, accounting for 92% of its revenue, with tax revenue being negligible (8%). Finally, 75% of the municipality's expenditure is allocated to operating costs, compared to only 25% for investments. In this context, it is urgent that the municipality of Bassar 1 professionalize the collection of its own revenues, conduct a land registry, and develop digital mapping to improve its own resources and promote sustainable local governance.