Abstract
The aim of our study is to get to a census and to a typology of difficulties as far as fiscal system is concerned in Togo precisely concerning VAT, especially the experienced of relations between the Civil Service and the taxpayers. Thus, we will get trough some drawn data of our various sources, to bring solutions to problems thereby catalogued by urging vividly the state to the redress, to the revaluation, and to the recovery of fiscal incomes inherent to the VAT resource. The interest in VAT arises from the importance of this tax in relation to state's tax revenues.