La mobilisation efficace de l’impôt foncier dépend d’un ensemble de facteurs. L’un des aspects cruciaux, mais relativement peu étudié, de la performance en matière de fiscalité foncière est la collaboration interinstitutionnelle.
Dans de nombreux pays africains francophones, comme le Sénégal, l’administration de l’impôt foncier est principalement contrôlée par l’État central, tandis que les recettes générées reviennent aux collectivités locales. De plus, une collaboration étroite est nécessaire entre les différentes institutions gouvernementales, en particulier celles chargées du cadastre, de la fiscalité et du recouvrement.
Ce bulletin politiqueprésente les modalités de collaboration entre les différents acteurs responsables de la fiscalité foncière au Sénégal et analyse l’impact de ces dynamiques interinstitutionnelles sur la performance. Il propose également des recommandations pour améliorer les structures et les pratiques de collaboration.
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.
Colette Nyirakamana is Research Lead for the Local Government Revenue Initiative, and Senior Research Associate at the Munk School of Global Affairs and Public Policy at the University of Toronto. Her research focuses on building the fiscal autonomy of subnational governments across sub-Saharan Africa.
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.
Citation: Barras, Camille. Nyirakamana, Colette. Mukazayire, Marie-Reine. 2024. « Dynamiques de collaboration inter-institutionnelle dans l’administration de l’impôt foncier : Expérience du Sénégal. » Bulletin politique 06. l’Université de Toronto: L’initiative pour les revenus des gouvernements locaux.
