ENJEUX ET INTERACTIONS AUTOUR DU PAIEMENT DES IMPOTS ET TAXES DANS LA COMMUNE DABOMEY-CALAVI AU SUD DU BENIN

Local taxation issues are built around power relations, issues, conflicts of interest, strategies, etc. These make it possible to define strategic orientations that take into account social realities with a view their effectiveness. This article, through tax reluctance, has analyzed some these questions, in particular the interactions between actors and motivate them. Conducted mixed approach, interviewed 353 actors, including 330 by questionnaire 23 semi-structured individual group interviews based on interview guides. She also used an observation grid. The targeted taxpayers those micro enterprise. From analysis data collected, appears deductions as obligation granted (84.43%) taxpayers. However, payment taxes duties is subject negotiation bargaining practices pursuing relatively divergent objectives, political, economic. dynamics observed can then be explained issues.