Tax disaffiliation in Abidjan: Joint regulation between control and autonomy
Olivier Lohoues Essoh, Yah Jostiline Aka, Sylvestre Bouhi Tchan BI
This text aims to identify the factors of the persistence (construction and maintenance) of the status of fiscal disaffiliate in Abidjan. It starts from the problematic observation that despite the strengthening of the rules and sanction mechanisms by the DGI in order to regulate the tax sector in Abidjan, economic operators are building and maintaining their status as fiscal disaffiliates. Based on a qualitative research of abductive obedience, this study is inspired by the theory of social regulation of Jean Daniel Reynaud (1979, 1988, 1997). It focuses on documentary research, immersion in the DGI and interviews with (21) economic and institutional agents as information collection strategies. In this regard, it appears that the areas of uncertainty and the structural holes caused by control regulation are factors in the creation of fiscal disaffiliated status in Abidjan. Informal practices relating to the autonomy of the taxman and the creation of clandestine networks of complicity arising from the compromise between control and autonomy are the basis for maintaining fiscal disaffiliation in Abidjan.