Social Science and Human Research Bulletin

With a view to promoting local development, Togo has been undergoing operational decentralization since 2019 through the practice of communalization and the mobilization of its own resources. The municipality of Bassar 1 is part of this initiative. Located in northern Togo, this municipality has economic potential, but it is hampered by poor fiscal performance. This study aims to analyze the factors that hinder the effectiveness of the local revenue mobilization system in Bassar 1. To achieve this objective, the study adopted a methodology based on observation of revenue collection practices, documentation related to local resources, and administrative accounts from 2020 to 2024. It conducted interviews with various actors involved in local resource mobilization and surveyed 128 taxpayers. The results of the study show that the institutional organization of revenue collection is inefficient. Only 24 agents, including 20 volunteers, are responsible for revenue collection. In addition, the taxpayer database is very limited, and taxpayers are not geolocated. The digitization project (GesFiCo) initiated in this area has remained unfinished, and 72% of those surveyed have not been registered. Furthermore, Bassar 1 is dependent on non-tax resources, accounting for 92% of its revenue, with tax revenue being negligible (8%). Finally, 75% of the municipality's expenditure is allocated to operating costs, compared to only 25% for investments. In this context, it is urgent that the municipality of Bassar 1 professionalize the collection of its own revenues, conduct a land registry, and develop digital mapping to improve its own resources and promote sustainable local governance.

Mobilization, tax resources, own resources, local development, municipality of Bassar 1.

1. ALBRECHT David, COLLETTE Matthieu, and GILBERT Guy, 2016, Conditions for mobilizing local resources for sustainable urbanization: Summary of phases 1 & 2, UCLG Committee on Local Finance and Development, Barcelona, Spain, 74 p.
2. DANSOU Dossa Hyppolite and CARRIER Mario, 2023, “Decentralization in French-speaking sub-Saharan Africa: Government challenges, innovative civil society engagement”, In: Revue Gouvernance/Governance Review, 20(1), Montreal (Quebec) Canada, pp. 47-73. Published online September 19, 2023, accessed September 22, 2025. URL: https://doi.org/10.7202/1106044ar.
3. DONY Sébastien and MAUREL Christophe, 2022, “Digitalization: a lever for managing austerity in local authorities?”, In: Public Management and Administration, Volume 10, Number 2, AIRMAP, Nice, France, pp. 9-31. Posted online April 14, 2023, accessed August 4, 2025. URL: https://dx.doi.org/10.3917/gmp.102.0009.
4. DOWUI Kofi Xolase, 2015, “Mobilization of municipal resources and local development with a view to decentralization in Lomé, Togo”, In: Carnets de géographes, no. 8, Section Carnets de soutenances, Marne la Vallée, France, 4 p. Posted online September 1, 2015, accessed September 23, 2025. URL: https://doi.org/10.4000/cdg.326. 
5. EISENBERG Ewald, DJIBO Mamane, DIALLO Harouna, and SCHWEIZER Clemens, 2024, “Decentralization, subsidiarity, and capacity development for local governments in Francophone West Africa”, In: Canadian Journal of African Studies / Revue Canadienne Des Études Africaines, Volume 58, Number 2, London, United Kingdom, pp. 375-395. Published online August 29, 2024, accessed September 20, 2025. URL: https://doi.org/10.1080/00083968.2024.2366250. 
6. HANTEM Aziz, 2023, “Local Finance and Resource Mobilization in Francophone Africa: Current Situation and Prospects”, In: African Journal of Management, Volume 9, Number 1, Kenitra, Morocco, pp. 95-108. Published online July 3, 2023, accessed September 22, 2025. URL: https://doi.org/10.48424/IMIST.PRSM/RAM-V1I9.36467.
7. KAMAL Sidi Mohamed and EL QOUR Tahar, 2024, “The digital transformation of public administrations and the performance of public services: Definition, understanding of the process, and research agenda”, In: Revue Française d'Economie et de Gestion, Volume 5, Number 7, AMCCA, Morocco, pp. 138-158. Posted online July 5, 2024, accessed September 18, 2025. URL: https://www.revuefreg.fr/index.php/home/article/view/1673/1363. 
8. MAMAN ANKO Abdoul Karim, 2021, Spatial Information Management and Mobilization of Local Resources: Proposal for Addressing and Mapping the Central Districts of the Municipality of Ouessè in Benin, Master's thesis, African School of Architecture and Urban Planning (EAMAU), Lomé, Togo, 138 p.
9. MARTINI Maíra, 2014, “Approaches to curbing corruption in tax administration in Africa”, In: U4 Anti-Corruption Resource Center, Issue 2014:11, Chr. Michelsen Institute, Norway, 11 p. Published online June 25, 2014, accessed September 24, 2025. URL: https://www.u4.no/publications/approaches-to-curbing-corruption-in-tax-administration-in-africa.pdf. 
10. Ministry of Economy and Finance, 2018, Mobilization of Local Authorities' Own Resources, Final Report, Ministry of Economy and Finance of the Republic of Côte d'Ivoire, Côte d'Ivoire, 36 p. URL: rapport-de-letude-sur-la-mobilisation-des-recettes-propres-des-collectivites-territoriales.pdf 
11. Ministry of Digital Economy and Digital Transformation of Togo, 2022, Togo Digital 2025 Strategy, Presentation, Ministry of Digital Economy and Digital Transformation of Togo, Togo, 30 p. URL: https://numerique.gouv.tg/wp-content/uploads/2024/05/FR-Strategie-Togo-Digital-2025.pdf. 
12. NIKABOU Kouyole Clément, 2024, Digitalization and dematerialization of municipal services in Togo: Improving the collection of own resources in the municipality of Bassar 1, Master's thesis, EAMAU, Lomé, Togo, 142 p. 
13. OECD, 2020, Tax Administration 3.0: The Digital Transformation of Tax Administration, OECD, Washington, United States, 84 p. URL: http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/tax-administration-3-0-the-digital-transformation-of-tax-administration. 
14. OECD, African Union Commission, and African Tax Administration Forum, 2024, Public Revenue Statistics in Africa 2024: Facilitation and Trust as Drivers of Voluntary Tax Compliance in Selected African Tax Administrations. OECD Publishing, Lomé, Togo. Posted online December 10, 2024, accessed September 24, 2025. URL: https://doi.org/10.1787/cd87af6f-fr. 
15. OUBOUMLIK Ayoub and OUAZZANI TOUHAMI Naoual, 2024, “The digital transformation of public administration: A systematic literature review”, In: African Scientific Journal, Volume 3, Number 25, Morocco, pp. 550-570. Posted online August 23, 2024, accessed September 24, 2025. URL: https://doi.org/10.5281/ZENODO.13366459. 
16. PAULAIS Thierry, 2012, Financing African Cities: The Challenge of Local Investment, French Development Agency World Bank, Pearson Education, France, 417 p. URL:https://documents1.worldbank.org/curated/en/705981468203953280/pdf/709840PUB0EPI0067926B09780821394557.pdf. 
17. SCHLIMMER Sina, (with French Institute of International Relations), 2022, Governing African Cities: Overview of Challenges and Prospects, Ifri Studies, Ifri, Paris, France, 38 p. URL: Gouverner les villes africaines. Panorama des enjeux et perspectives.
18. SINON Kasséré, 2022, Integration of mapping tools into the management of municipal revenues in Agoè-Nyivé 1 in southern Togo, Master's thesis, University of Ngaoundéré, Cameroon, 121 p. URL: https://hal.science/hal-03717001. 
19. TANKPE Tanko Awoki, 2024, “The determinants of financial autonomy for local authorities in sub-Saharan Africa — The case of Togolese municipalities,” In: Revue Africaine de Gestion (RAG), Volume 7, Special Issue, Dakar, Senegal, pp. 81–110. Posted online May 4, 2024, accessed September 24, 2025. URL: https://www.rag.sn/article/96. 
20. YATTA François Paul, 2009, Fiscal decentralization in Africa: Challenges and prospects, Karthala Paris, France, 314 p. Posted online April 1, 2009, accessed September 22, 2025. URL: https://www.lgdj.fr/la-decentralisation-fiscale-en-afrique-9782811102050.html. 
21. YATTA François Paul and VAILLANCOURT François, 2010, “Africa Chapter, Executive Summary”, In: Local Government Financing: Challenges for the 21st Century, UCLG Local Finance and Development Committee, Barcelona, Spain, pp. 25-29. URL: GOLD II - Le financement des collectivités locales : Les défis du 21ème siècle | Global Observatory on Local Finance.