Research On Local Tax Collection Of Dakar City(Senegal)

Now our country Senegal is entering a period of fight against poverty with the economic growth slowing down and the population who want to be associated to this fight.And with a high economic growth,the local taxation is low efficiency,low collection,difficulties linked to the tax chain and slowing down its effectiveness,the obstacles met by the tax administration,problems related to the human resources management policy within this tax administration and so on,is a series of problems.But the need of manpower material and financial resources in the process of tax collection and management has increased,which requires that the tax administration pay more attention to the increase of the tax collection and management efficiency.Meanwhile,with the scope of "the new types of tax,gradually expanding,local tax collection agencies5 share has significantly reduced.The local taxation system is facing the risk of weak growth and even decline of local tax revenue.Therefore,research should be conducted on influencing factors of local tax collection and management efficiency.This thesis will put forward appropriate recommendations to promote the improvement of Senegal tax system in total factor productivity and effectively implement the requirements of "the reform of act 3 of the decentralization" that is put out by the central government according to our local tax collection problems.This reform has brought a new transformation by giving to the Senegalese local tax administration the financial autonomy and management,so Dakar city local tax administration must improve the local tax collection and management.In the context of establishing development,economic innovation,coordination of all entities that local tax collection affects,and involvement of the population in the development of their locality is the strategic goal of our country(Senegal)by improving the local tax collection and management.While Dakar City local tax administration mode has not been improved effectively,the local tax collection and management problems has not be resolved,and the local tax collection is so low.Therefore,the efficient collection and management of the local taxation is the key of the local development.The local tax administration will promote the efficiency of the local tax collection and management under certain mechanism,but Dakar City local tax administration formed just after the Senegalese independence is insufficient to promote the local development,and it has not played a corresponding role in the population life by creating new services and infrastructures,thus forming a tax disobedience.Therefore,in the process of”the reform of act 3 of the decentralization",how to use Dakar City local tax administration to drive local tax collection is the key of the reform.Based on the actual situation of Dakar City local tax administration,this paper aims to study the local tax collection and management of Dakar City and promote the improvement of local tax collection.By presenting Dakar City local tax administration,the decentralization,the following research lays the efficiency of local tax collection and management foundation.Then,according to the current reform of decentralization,we analyze the current status of local tax administration.Through the deep analysis of Dakar City local tax administration,this paper describes in details all the problems met by Dakar City local tax administration during the tax collection process and gives some suggestions for an efficient collection of this taxes.Finally,according to the existing problems in this paper,for local tax administration to promote and improve local tax collection puts forward relevant suggestions,to promote the efficiency of localtax collection,to provide new local infrastructures to the local population,ensure also the local development.