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If Westerners and developed countries are rightly or wrongly addressing the problem of climate change, we here in Africa and more specifically in Madagascar are the main victims. Here, the seasons are no longer the same as they were a few decades ago. With a serious impact on the environment, the ecosystem and Malagasy society in general, water is a real saving grace for us, but also a devastating element. I think that a good management of the taxation of this element will prove to be a lever for the beginning of a real local and generalized development of our society which is still so fragile and vulnerable nowadays.