In 1997, the merchants of Touba Mosquée, Senegal, revolted against new taxes introduced by the rural council to fund its development plan for the holy city of the Mouride brotherhood. Although citizens throughout the world have staged tax revolts, what made the events in Touba remarkable was their significant departure from the established pattern of state‐society relations. While the introduction of the taxes suggests that some politicians are seeking to transform the clientelist relationship between state and society, resistance to the taxes reflects both a growing demand for political accountability and an unprecedented challenge to the authority of the Khalife‐Général of Mouridism who designated Touba's councillors and authorized their project. Although the Khalife retained his role as arbitrator during the crisis, the tax revolt provided evidence that while local councils have not dramatically transformed political inequalities based on pre‐existing social hierarchies, nor have they merely reproduced them.
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Linda J. Beck (2001) studied this question.