Laetitia Citroën unlocks the perception of taxation in Togo for endogenous development

Laetitia Citroën's thesis, defended at Jean Moulin University - Lyon 3, reveals that 60% of Togolese perceive taxation as an illegitimate burden, thus hindering tax mobilization for development. This research, validated by the ABES/STAR network, proposes solutions to strengthen the legitimacy of the state and improve the perception of tax in Togo.

Laetitia Citroën's research, within IRPhiL, addresses tax mobilization in Togo, where taxation is often perceived as an illegitimate tool. Nearly 60% of Togolese share this perception, raising questions about the legitimacy of the state and its role in social justice. This distrust is exacerbated by social movements denouncing the mismanagement of public resources.

To unlock this barrier, the thesis analyzes citizens' perceptions and expectations. The results show that better communication and tailored tax reforms could improve Togolese trust in the state. By integrating more equitable collection and redistribution systems, it is possible to transform the perception of tax into a lever for development.

The implications of this research are strategic for decision-makers. By investing in innovative solutions for taxation, businesses can help strengthen citizens' trust and promote endogenous development. Partnerships with local actors and open dialogue are essential for successfully achieving this transformation.

« « Nearly 60% of Togolese consider taxation as an illegitimate burden, highlighting the need for reform to restore trust in the state. » »

« « Laetitia Citroën's research offers valuable insights for decision-makers, emphasizing the importance of a taxation perceived as fair and legitimate for development in Togo. » »