Overview

Communal tax collection is one of the major existing interactions between the Town Hall and taxpayers. This relationship is marred by various forms of malpractice that undermine the quality of service provided by each player. Indeed, the governing principle between the deconcentrated entity that carries out tax collection and the taxpayers who carry out activities on the territory is subject to action by actors who lead to fraud. The phenomenon of tax fraud undermines the public policy of the local authority and damages the social equilibrium of the tax system. As a result, actors develop strategies to evade taxes. Actors working for the Bouaké municipality use their strategic position and the information at their disposal to collect money illegally from taxpayers. On the other hand, those who can be controlled work to avoid paying taxes, or to pay a lower amount than normal.

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