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Academic analysis and Think Tank / Governance

Tax Disobedience in Côte d’Ivoire 07/10/2025

Summary :
This Afrobarometer study by Joseph Koné examines the drivers of tax disobedience in Côte d’Ivoire amid strong post-crisis economic growth. Despite a 6...

Country : Ivory Coste

Organizations : WATHI

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Academic analysis and Think Tank / Governance,

Tax Disobedience in Côte d’Ivoire 07/10/2025

Summary :

This Afrobarometer study by Joseph Koné examines the drivers of tax disobedience in Côte d’Ivoire amid strong post-crisis economic growth. Despite a 61 % rise in tax revenues between 2013 and 2019, public trust in the fiscal system remains weak. The findings reveal that neither poverty nor perceived corruption directly explain tax resistance. Instead, two unexpected factors emerge: perceived access to public information and stronger national identification both correlate with higher likelihood of disobedience, possibly as a form of civic protest. Ivorians who believe government services are effective are less likely to refuse taxes, while those who distrust their elected representatives are more inclined to resist. The study concludes that tax compliance depends largely on citizens’ trust, transparency in governance, and accountability mechanisms.

Keywords :

Governance, Poverty, Transparency, Taxation

Organizations :

WATHI

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Tax Disobedience in Côte d’Ivoire 07/10/2025