Local taxes remain the backbone of own resources intended to finance decentralized territorial collectivities in Cameroon
Ms. Tsala pélagie épse Ayissi Eteme, Principal Controller of financial tax authorities supported on November 4, 2020 in Yaoundé, the Higher Specialization Program in Public Finance (PSSFP) carried by the Faculty of Economics and Management, University of Yaoundé II in Soa and the Ministry of Finance (MINFI), a Master II thesis entitled "Contribution of local taxation in the financial autonomy of Decentralized Territorial Collectivities in Cameroon: case of the Yaoundé II District Commune". For the expert in public finances, the objective of the study is to analyze the contribution of local taxation to the financial autonomy of the Decentralized Territorial Collectivities (CTD) which are called upon to accelerate the decentralization process in Cameroon. In fact, insufficient financial, human, technical and good governance resources at the level of the CTDs hamper local development and the improvement of living conditions and the well-being of the populations. In a principle of free administration and financial autonomy, mobilizing and managing financial resources therefore constitute pillars of the action of local authorities. The municipalities have, from a legal and administrative point of view, local responsibility for the design, programming and implementation of development actions that meet the priority needs of the populations. These missions are recalled in the General Code of Decentralized Territorial Collectivities. To achieve this, the financial capacities of the municipalities remain weak. His belief is that an effective improvement in local taxation could increase the yield of local taxes and gradually lead the CTDs to the projected financial autonomy. The proposed methodology consists of identifying the diversity of failures relating to local taxation and proposing strategies for strengthening tax revenue, with legislative and regulatory texts and practices in the field at CAY II, inventoried and explained. The expert shows that local taxes remain the backbone of own resources intended for the financing of CTDs. The existence of the limits observed is not crippling with regard to the various avenues for improvement suggested: strategies such as the elimination of certain exemptions linked to the yield of local taxation, improvement of the quality of expenditure, better management CTD staff, management of market facilities, modernization of the municipality's tax service, in particular the digitization of municipalities, the fight against corruption, planning and taxation of the informal sector. All this makes it possible to envisage an enhancement of local taxes which will have a favorable impact on local development and significantly improve the environment and living conditions of the inhabitants.
