This requires a redistribution of resources, while the general Decentralized grant scheme is struggling to benefit from the 15% share of state revenue provide in the law of December 2019 on the general code of decentralized local authorities . This is what emerges from the reforms contained in the bill on local taxation presented by Louis Paul Motaze, Minister of Finance to the Finance and Budgetary Committee of the National Assembly.The local taxation bill proposes adjustments to be made to the calculation base of the general decentralization grant. Louis Paul Motaze, believes it is necessary to clarify and simplify the understanding of the mechanism of revenue transfers planned by insisting on the fact that , the state revenue allocated to this mechanism is calculated based on the budgetary revenue,cash basis , net of VAT tax credits and refunds  ,excluding from the calculation base the portion of revenue from donations,loans as well as revenue of a precautionary nature and allocated revenue.

The revenue mobilized for the benefit of decentralized territorial communities in 2023 ,amounted to 261 billion Cfa Francs representing morethan 7% of the state's own  resources in 2023 , according to the Minister of Finance. 

Christelle koambi