Within IRPhiL, Laetitia Citroën explored tax mobilization for development through the lens of Togo.
Laetitia Citroën, chercheur·e au sein de IRPhiL (Université Jean Moulin - Lyon 3).
Thèse soutenue en 2024 à l'école doctorale École doctorale de philosophie (Lyon ; Grenoble ; 2007-....).
Référencée dans le réseau ABES/STAR, cette thèse répond aux critères de rigueur de l'enseignement supérieur français.
Taxation is often perceived as a mere tool for financing public services, but it has a much more complex dimension, particularly in the African context. Laetitia Citroën's thesis, which examines tax mobilization for development in Togo, highlights the challenges related to the perception of tax. Indeed, nearly 60% of Togolese consider taxation to be an illegitimate levy. This perception raises fundamental questions about the legitimacy of the state and its role in promoting social justice.
This distrust of tax is not an isolated phenomenon. In many West African countries, citizens often feel a gap between the state and themselves. For example, in Benin, social movements have emerged to denounce the mismanagement of public resources, reinforcing the idea that tax is synonymous with embezzlement and corruption. This mistrust is all the more concerning in a context where governments seek to mobilize tax resources to finance development.
Tax mobilization, often advocated by aid agencies, is supposed to promote endogenous development and reduce dependence on international aid. However, this approach can be perceived as a form of coercion, especially when tax is associated with authoritarian practices. Multinational corporations, seen as the only legitimate targets of taxation, highlight an imbalance in how resources are collected and redistributed. For example, in Togo, foreign companies often benefit from tax exemptions, while small and medium-sized local enterprises are heavily taxed. This situation calls for critical reflection on how the state interacts with its citizens and the need for a taxation system that promotes equality.
The results of this research also reveal that taxation is often associated with a colonial ideology, further complicating its acceptance. Citizens must be involved in the decision-making process for taxation to be perceived as an act of solidarity rather than a constraint. In this sense, initiatives such as citizen forums or public consultations can play a crucial role. By allowing citizens to express their views on the use of public funds, a more inclusive tax culture can begin to be built.
The thesis proposes strategic recommendations, such as promoting fair taxation and ensuring the political participation of all citizens. These measures are essential for building a legitimate and democratic state capable of responding to the needs of its population. Furthermore, it is crucial to establish mechanisms for transparency and accountability to reassure citizens about the use of their tax contributions.
In summary, tax mobilization for development cannot be considered without questioning state practices and reevaluating the relationships between the state and its citizens. Laetitia Citroën's research contributes to a better understanding of fiscal issues in West Africa and opens the way for avenues for a fairer and more inclusive tax mobilization. It is imperative that African governments, including that of Togo, recognize the importance of building a relationship of trust with their citizens. This requires not only tax reform but also a paradigm shift in how the state perceives and treats its citizens. Ultimately, fair and equitable taxation could become a powerful lever for sustainable development and social cohesion in West Africa.
Données clés
- 60% : des Togolais perçoivent la fiscalité comme une ponction illégitime.
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Sources et accès
Laetitia Citroën. Ce que l'impôt ne peut acheter : philosophie politique de la « mobilisation fiscale pour le développement », à partir du cas togolais. Philosophie. Université Jean Moulin - Lyon III, 2024. Français. ⟨NNT : 2024LYO30037⟩. ⟨tel-05136934⟩