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.

Governance, Poverty, Transparency, Taxation

On August 26, 2025, Senegal’s National Assembly adopted two significant laws: Law No. 13/2025 establishing the status and protection of whistleblowers, and Law No. 14/2025 concerning access to information. These laws aim to strengthen governance, promote transparency, and combat corruption. The whistleblower protection law covers persons who, in good faith, report financial malfeasance or corruption, including their close associates, helpers, or legally affiliated entities, especially when public or private sector corruption or threats to the general interest are involved. Certain types of information remain exempt (medical secrecy, ongoing judicial investigations, etc.). The access to information law guarantees the right for any physical person or legal entity legally resident or established in Senegal to obtain information held by public institutions or other designated bodies, within eight days (extendable to fifteen), with processes that are free or adapted. An independent national commission will oversee implementation, with penalties (500,000 to 10 million FCFA) for unjustified refusals. The article emphasizes that adoption is a milestone, but real governance improvements depend on concrete implementation.

Governance, Information, Transparency, whistleblower

In this interview, Dr. Ndongo Mané Kébé emphasizes the importance of strengthening economic governance in Senegal. He highlights the need to improve the management of national resources and to boost investment to ensure sustainable growth. Dr. Kébé underscores the significance of transparency and accountability in public financial management. He also calls for better mobilization of internal resources and diversification of the economy to reduce reliance on external funding. Lastly, he recommends increased collaboration between public and private sectors to foster an economic environment conducive to development.

Governance, Economic Development, Development, Transparency, Sustainable development

In this interview, Mouhammad Ciss, a digital communication trainer and program assistant for open local governance at AfricTivistes, emphasizes the need to establish a new relationship between citizens and administrations to strengthen democracy. He highlights the role of social media in raising awareness and mobilizing communities, particularly through tools like hashtags. Ciss discusses the Local Open Gov Lab project, which aims to integrate digital technologies into local governments in African countries such as Senegal, Guinea, Guinea-Bissau, and Niger. This initiative seeks to enhance transparency, accountability, and citizen participation by training young volunteers in open local governance. He also stresses the importance of developing African social networks tailored to local needs, focusing on user experience and collaboration among developers and designers to create effective and relevant platforms.

Governance, Democracy, Public Administration, Numérique, Réseaux sociaux, Transparency

This article highlights deficiencies in Senegal's budgetary oversight, as revealed by an audit from the Court of Accounts covering 2019–2023. The audit uncovered a 5.6 percentage point upward revision in the average budget deficit and an increase in public debt from 74.4% to 99.7% of GDP. These findings, corroborated by the IMF, underscore the urgency of strengthening public financial oversight institutions. The article advocates for greater independence of control bodies, systematic publication of their reports, and a culture of accountability. It emphasizes the crucial role of these institutions in ensuring budgetary transparency, investor confidence, and effective implementation of public policies.

Institution, Contrôle financier, Public debt, Transparency, Accountability

The article entitled "Audit of the Report on the Situation of Public Finances: Management from 2019 to March 31, 2024," published by the Senegalese Court of Auditors in February 2025, highlighted significant irregularities in the management of public finances during this period. Public debt was significantly underestimated, actually reaching 18,558.91 billion CFA francs, or 99.67% of GDP. In addition, more than 2,500 billion CFA francs were contracted in the form of bank debt outside the official budgetary circuit and without parliamentary validation, revealing a worrying lack of transparency. The budget deficit was also manipulated: while the former government announced a deficit of 4.9% of GDP for 2023, the Court of Auditors estimates it at 12.3%, a discrepancy of more than 2,291 billion CFA francs. The report also denounces expenditures made outside the public treasury circuit, transfers of funds to non-regulatory accounts and dubious sales of public assets. These practices distort the reality of Senegal's public finances and highlight the need for greater budget transparency and strict control of public debt to avoid an uncontrolled end.

Governance, Funding, Public debt, Transparency