An Analysis of the Relationship Between the State and Councils in Administering the Land Tax in Benin

This research is looking into how we can maximise efforts to collect property tax and whether or not councils are better off by delegating this task to tax authorities. If the answer to this question is yes, then ways in which we can encourage the tax authorities to maximise efforts to collect this tax will be addressed. The project with also be looking to uncover the different forms of resistance to the property tax and how these are to be surmounted. What are the political factors in play? How do you ameliorate tax compliance especially with respect to major property owners?