Overview

The promotion of economic development through taxation is an axis of public policy. In this context, tax citizenship, which at first sight is the voluntary adhesion of the good citizen to the payment of taxes, is an unavoidable necessity. This first reflection (DEA thesis in public law, Félix Houphouët Boigny University of Abidjan), which deals with the fiscal framework of Côte d'Ivoire, shows the improving contribution of fiscal civic-mindedness both on budgetary revenues useful for the financing of public expenditure, but also on the well-being of the population (construction of sanitary infrastructures, schools, etc.).

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