Collective Action and Application of Tax Regulation in the Mining Industry in Development Countries: the Case of Cameroon

This paper highlights civil society actors involved in collecting and monitoring the tax obligations of mining companies in Cameroon. To achieve this goal, we used data collection from leaders or members of civil society companies through semi-structured interviews using a questionnaire developed for this purpose on the one hand and the tools of game theory and sociology of behavior on the other hand. The study shows that there are two civil society organization groups (CSOs) in the extractive sector: CSO leaders and CSO followers. They are all grouped together in the "Cameroon Coalition Publish What You Pay". They are characterized by a lack of specialization, a strong identity withdrawal and a lack of expertise in public finances because the promoters are recruited in various sectors of the working life. One could speak of an inadequacy training job and a game indefinitely repeated between the actors.