Mounoufié Valery Koffi Alassane Ouattara University   01 Bp V 18 Bouaké 01 Bouaké, Côte d'Ivoire   koffimounoufievalery@yahoo.fr             JEL Areas: H2 : Taxation, Subsidies, and Revenue: General H7 : State and Local Government; Intergovernmental Relations: General