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This paper is based on research in Dogbo and Aplahoue, two municipalities in the South-West of Benin. Since the municipal elections in 2003 - the first of their kind in Benin - newly elected councillors are pushed to mobilise as many local resources as possible to finance the development of their municipality. What factors explain cross-municipal variations in performance in this area?
An analysis based on survey data of a sample of taxpayers and tax collectors, complemented by a study of qualitative data collected on the two local authorities revealed that:
1. the determination of the leadership in identifying revenue sources, control and rigour in collecting taxes, concern for equity, well-organised tax collection, added to a good level of motivation among tax collectors, helps guarantee an effective tax mobilisation.
2. sociological and ethnic considerations make certain groups claim tax exemption. When the authorities have no clear answer, this reduces the effectiveness of tax collection and hence the amount collected.
In other words, leadership makes a difference!
Download: Leadership makes a Difference.pdf (381.79 kB)