摘要：This paper examines the challenges of mobilizing financial resources for local development in Conakry, the capital city of the Republic of Guinea, as observed in a study that took place between 27th February and 26th July, 2007. It aims to identify problems and obstacles to the mobilization of sources by consultation of management and archives work planning, developing interview guides and sampling, fieldwork, analyzing data collected and interpretation of the results. By using a survey, the study adopted a participatory approach based on dialogue and interview of the involved actors such as the governor; management officials at the municipal level, the national tax directorate, the tax department of the city and the taxpayers. The paper concludes by suggesting some policy recommendations and appropriate strategies that can be implemented to overcome the challenges identified and consequently increase the level of tax collections and enhance good management of expenditures.
