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Leadership makes a difference! : comparing local revenues collection in two Benin municipalities


Document type: report
Download file(s): 115692 (429 KB)
Abstract: As a result of the 2003 decentralization process in Benin, newly elected councillors now need to mobilize local resources in order to finance municipal development. Revenues from market dues are important because they represent between 15 and 30% of the municipalities’ resources. An analysis is made of the trends in market revenue between the municipalities of Dogbo and Aplahoué in the South-West of Benin: Dogbo could only improve its market income from 9 million Fcfa in 2002 to 14 million in 2004, while Aplahoué increased its from 15 to 77 million Fcfa. It was found that good leadership was better able to identify revenue sources, to install control and rigor in collecting taxes, to ensure equity, and to organize tax collection properly. When certain sociological or ethnic groups claim tax exemption, authorities must have a clear answer, or else the effectiveness of tax collection will be jeopardized.
Authors: Boko, J.
Series Title: SNV publications
Country: Benin
Category: Research
Serial number: H0702-06
Keywords: decentralization , finance
Language: eng
Organization: SNV - Netherlands Development Organisation
PAGE: 24
Place: The Hague
Publisher: SNV Netherlands Development Organisation
Year: 2007
Region: Africa South of Sahara , West Africa
Right: © 2007 SNV
Subject: Social and Political Change
Title: Leadership makes a difference! : comparing local revenues collection in two Benin municipalities