Social Representations of the GEMAPI Tax in the Dunkirk Region: Between Risk Awareness, Fiscal Legitimacy, and Territorial Justice

The article analyses the perception and reception of the GEMAPI tax (Management of Aquatic Environments and Flood Prevention) within the Urban Community of Dunkirk, using a mixed methodology combining qualitative interviews and a quantitative survey of a 130-strong sample of residents. The results show this tax is largely unknown and that the minority of residents who are aware of it are often unaware of its role and how it works. It is accepted by some residents, while others make their acceptance conditional on a clear justification for the levy and its implementation through concrete achievements. Residents express a strong need for transparency regarding the allocation of resources and insist on the effective application of the polluter pays principle, particularly with regard to industrial and agricultural actors, who are perceived as primarily responsible for damage to aquatic environments. Social acceptability therefore depends on local communication, transparent governance, and territorial equity, which are essential levers for integrating GEMAPI into a collective water resilience strategy.