Study on Improving Revenue Collection in Cotonou and Tax Revenue in Porto-Novo and Parakou

Sub-Saharan Africa - Benin

2006-2007 | Society for Regional Studies, Housing and Urban Development (SERHAU-SA) | EUR 177 000

Cowater undertook this study to investigatepractical measures to foster decentralisation, with a particular emphasis on improving mobilization of local autonomous and tax revenues of the municipalities of Cotonou, Porto-Novo, and Parakou.  In the cases of Porto-Novo and Parakou, the study focused specifically on identifying actions to be taken in order to improve tax revenues generated by the unique business tax (taxe professionnelle unique) and the general property tax as a new urban land register was implemented.  Study results contributed to improving local resource mobilisation, thus enhancing local governments’ fiscal autonomy in order to provide local public services, within the context of the fiscal decentralization reform carried out in Benin.

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