Yes, taxation helps mobilize the resources needed for the functioning of the state and for public investments.
However, its missions go beyond this: taxation influences the decisions of economic actors. It is a public policy instrument capable of promoting social justice, in response to structural or cyclical imbalances. It can also be a vehicle for citizen participation and a condition for the acceptance of the legitimacy of institutions.

In other words, paying taxes means accepting the social contract and giving ourselves the means to live together.

• If, as we have said, taxation plays a particular role in the construction of society, is low tax pressure systematically synonymous with a weakened social contract?
• What are the implications of these figures for living together in countries that collect less?
• Is the political and institutional instability characterized by several coups d’état in the sub-region, indirectly, a manifestation of the difficulties experienced by countries in proposing a healthy and fair social contract?
• Should the effectiveness of a tax policy be judged solely on the basis of the revenue raised?