Ce rapport illustre comment divers défis associés aux systèmes centralisés d’administration de la taxe foncière sont atténués au Bénin. Au Bénin, les efforts de réforme ont bénéficié d’une convergence avec les priorités nationales — notamment la mobilisation des ressources intérieures et la politique foncière — ainsi que de la conditionnalité de l’aide et de la configuration politique. Une collaboration étroite entre l’administration fiscale nationale et les collectivités locales, soutenue par des réglementations claires, un pouvoir de négociation local et un dialogue institutionnalisé, a réduit les désalignements d’incitations typiques des systèmes centralisés. Au sein de l’administration fiscale centrale, les bureaux déconcentrés de l’agence fiscale ont joué le rôle de pôles de coordination efficaces, conciliant flexibilité et supervision, tandis que la concentration des responsabilités au sein des services fiscaux locaux a favorisé une collaboration étroite entre les unités chargées de l’identification des propriétés et du recouvrement de l’impôt. Ce bulletin met en lumière des pistes de réforme potentielles pour d’autres pays dotés de systèmes similairement centralisés.
Dr Camille Barras is the Policy Lead for the Local Government Revenue Initiative (LoGRI). Her areas of work and interest encompass public governance and administration, subnational governance, intergovernmental relations and state-society relations – and their connection with taxation. She is also interested in questions related to the effectiveness and evolution of international development as a field, in evidence generation and uptake as well as in research methods (quantitative, mixed, evaluation). She completed, in 2023, a PhD at the University of Cambridge, investigating the effects of decentralization on political attitudes and behaviours, and holds academic qualifications in political science, public policy and law. Previously, she worked during seven years at the intersection of practice and research, mainly in the international development sector across a variety of organizations and projects in West/North Africa, South/East Asia and Europe. Among others, she worked for a local governance project at UNDP, was a project manager for impact evaluations at the Center for Evaluation and Development and consulted for the Swiss Agency for Development and Cooperation.
Marie-Reine is a Research Officer at the Local Government Revenue Initiative, where she focuses on property taxation reforms in francophone African countries such as Benin, Ivory Coast, and Senegal. She holds a Master’s of Global Affairs from the Munk School of Global Affairs & Public Policy, specializing in Development and Human Rights, and a Bachelor of Arts in International Relations from the University of British Columbia. Marie-Reine has a strong academic and professional background in equitable and inclusive governance in sub-Saharan Africa, with experience in qualitative research, stakeholder engagement, and project management.
Nicolas Orgeira is a a Doctoral Fellow with the Local Government Initiative (LoGRI), an initiative of ICTD based at the Munk School of Global Affairs and Public Policy at the University of Toronto.
Citation: Barras, Camille. Mukazayire, Marie-Reine. Vitouley, Marcel. Pillai, Nicolas Orgeira. (2026) « Contourner les défis des dispositifs institutionnels centralisés d’administration de la taxe foncière : ce que nous apprend le cas du Bénin. » Bulletin politique 14. l’Université de Toronto : L’initiative pour les revenus des gouvernements locaux
