This study examines the legal frameworks governing taxation in Togo, focusing on the period from to . The methodology involves a comparative analysis of existing tax laws and regulations from various African countries, with particular emphasis on Togo's legislative framework. Comparative data is gathered through official government publications, academic research papers, and secondary sources to ensure comprehensive coverage of relevant legislation. A key finding reveals that while Togo has established a robust legal structure for income tax collection, there remains significant room for improvement in the administration of VAT (Value Added Tax) regulations. The study concludes by recommending enhanced collaboration between national and local authorities to streamline tax compliance processes and improve overall tax system efficiency. Recommendations include developing a more comprehensive tax education programme, implementing electronic filing systems for small businesses, and strengthening the enforcement mechanisms of VAT laws.