Navigating ‘taxation’ on the Congo River: the interplay of legitimation and ‘officialisation’

Abstract

Based on comprehensive research among boat operators and navy personnel working on the Congo River (DRC), this article explores how assessments of 'taxation' are shaped by the interplay of legitimation and 'officialisation'. As such, it draws upon and contributes to scholarly debates on taxpayers' attitudes towards taxation. While boat operators resent having to pay a plethora of authorities, including the navy, along the Congo River, the article demonstrates how they locate these 'taxes' on a spectrum from more to less legitimate. These assessments are shaped by various factors: authorities' legitimacy as 'measured' by their official mandate and importance; public and non-official service provision; and the deployment of symbols of 'stateness'. In interaction, these factors legitimise and 'officialise' 'taxes' by the navy that are prohibited in legislation. These findings caution against the a priori use of the labels 'official' and 'non-official', emphasising the need to better grasp these notions' emic understandings.« Naviguer entre les taxes » sur le fleuve Congo : l'interface de la légitimation et de « l'officialisation » RÉSUMÉ A partir d'une enquête de terrain auprès des armateurs et du personnel de marine travaillant sur le fleuve Congo (RDC), cet article montre comment les appréciations de « taxation » sont façonnées par l'interaction entre légitimation et « officialisation ». Ce faisant, cette contribution s'inscrit dans la littérature sur le comportement et les attitudes des contribuables face à la taxation. Bien que les armateurs soient souvent réticents à s'acquitter de taxes auprès de multiples pôles d'autorités, y compris les forces navales, ces prélèvements revêtent un caractère plus ou moins légitime à leurs yeux. De multiples facteurs dessinent les contours de ces appréciations : la légitimité des autorités taxatrices -mesurée en vertu de leur mandat officiel et de leur importance, la capacité de ces dernières à assurer des services publics et non officiels, ainsi que leur aptitude à afficher des symboles étatiques. En interagissant, ces facteurs rendent légitimes et « officielles » des « taxes » imposées par la marine qui

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