diff --git a/api/app/Http/Controllers/TaxeStatController.php b/api/app/Http/Controllers/TaxeStatController.php
new file mode 100644
index 0000000000000000000000000000000000000000..0491dadd42b27fed63d287d092b0b2915b6c10e1
--- /dev/null
+++ b/api/app/Http/Controllers/TaxeStatController.php
@@ -0,0 +1,119 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\Taxe;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class TaxeStatController extends Controller
+{
+    public function sum(Request $request, string $field)
+    {
+        $allowedFields = ['tfpnb_amount', 'tfpb_amount', 'th_amount', 'cfe_amount'];
+        $column = $field . '_amount'; 
+
+        if (!in_array($column, $allowedFields)) {
+            return response()->json(['error' => 'Champ invalide'], 400);
+        }
+
+        $query = Taxe::query();
+
+        if ($request->has('department_id')) {
+            $query->where('department_id', $request->input('department_id'));
+        }
+        
+        if ($request->has('year')) {
+            $query->where('year', $request->input('year'));
+        }
+
+        $total = $query->sum($column);
+
+        return response()->json([
+            'field' => $field,
+            'sum' => $total,
+            'filters' => $request->all()
+        ]);
+    }
+
+    public function average(Request $request, string $field)
+    {
+        $allowedFields = ['tfpnb_amount', 'tfpb_amount', 'th_amount', 'cfe_amount'];
+        $column = $field . '_amount'; 
+
+        if (!in_array($column, $allowedFields)) {
+            return response()->json(['error' => 'Champ invalide'], 400);
+        }
+
+        $query = Taxe::query();
+
+        if ($request->has('department_id')) {
+            $query->where('department_id', $request->input('department_id'));
+        }
+        
+        if ($request->has('year')) {
+            $query->where('year', $request->input('year'));
+        }
+
+        $average = $query->avg($column);
+
+        return response()->json([
+            'field' => $field,
+            'average' => round($average, 2),
+            'filters' => $request->all()
+        ]);
+    }
+
+public function statsByLocation(Request $request)
+{
+    $groupBy = $request->input('group_by', 'department'); 
+    
+    $query = Taxe::query();
+
+    if ($groupBy === 'region') {
+        $query->join('departments', 'taxes.department_id', '=', 'departments.department_id');
+        $query->groupBy('departments.region_name');
+        $query->select('departments.region_name as location');
+    } else {
+        $query->groupBy('taxes.department_id');
+        $query->select('taxes.department_id as location');
+    }
+
+    if ($request->has('year')) {
+        $query->where('taxes.year', $request->input('year'));
+    }
+
+    $sqlSelects = [];
+
+    $amounts = [
+        'tfpnb_amount' => 'tfpnb',
+        'tfpb_amount'  => 'tfpb',
+        'th_amount'    => 'th',
+        'cfe_amount'   => 'cfe'
+    ];
+
+    foreach ($amounts as $col => $alias) {
+        $sqlSelects[] = "SUM($col) as {$alias}_total_amount";
+        $sqlSelects[] = "ROUND(AVG($col), 2) as {$alias}_avg_amount";
+    }
+
+    $rates = [
+        'tfpnb_percentage' => 'tfpnb',
+        'tfpb_percentage'  => 'tfpb',
+        'th_percentage'    => 'th',
+        'cfe_percentage'   => 'cfe'
+    ];
+
+    foreach ($rates as $col => $alias) {
+        $sqlSelects[] = "ROUND(AVG($col), 2) as {$alias}_avg_rate";
+    }
+
+    $query->addSelect(DB::raw(implode(', ', $sqlSelects)));
+
+    return response()->json([
+        'group_by' => $groupBy,
+        'year' => $request->input('year', 'all'),
+        'data' => $query->get()
+    ]);
+}
+}
\ No newline at end of file
diff --git a/api/app/Models/Department.php b/api/app/Models/Department.php
new file mode 100644
index 0000000000000000000000000000000000000000..09ea02d775047496712843e182e83b125e8baf33
--- /dev/null
+++ b/api/app/Models/Department.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Models;
+
+use ApiPlatform\Metadata\ApiResource;
+use ApiPlatform\Metadata\QueryParameter;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use ApiPlatform\Laravel\Eloquent\Filter\EqualsFilter;
+
+#[QueryParameter(key: 'department_id', filter: EqualsFilter::class)]
+#[QueryParameter(key: 'department_name', filter: EqualsFilter::class)]
+#[QueryParameter(key: 'region', filter: EqualsFilter::class)]
+
+#[ApiResource]
+class Department extends Model
+{
+    use HasFactory;
+    protected $primaryKey = 'department_id';
+    public $incrementing = false;
+    protected $keyType = 'string';
+
+    protected $fillable = [
+        'department_id',
+        'department_name',
+        'region_name'
+    ];
+    
+    protected $table = 'departments'; 
+    public $timestamps = false; 
+}
\ No newline at end of file
diff --git a/api/app/Models/Taxe.php b/api/app/Models/Taxe.php
index 55e8cc26ca4f5f91e84b464b287b56b5277acecb..1ee6293378457c1efc97b2f437818987feecb568 100644
--- a/api/app/Models/Taxe.php
+++ b/api/app/Models/Taxe.php
@@ -6,27 +6,44 @@ use ApiPlatform\Metadata\ApiResource;
 use ApiPlatform\Metadata\QueryParameter;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
-use ApiPlatform\Laravel\Eloquent\Filter\PartialSearchFilter;
-use ApiPlatform\Laravel\Eloquent\Filter\OrderFilter;
 use ApiPlatform\Laravel\Eloquent\Filter\EqualsFilter;
 
-#[QueryParameter(key: 'year', filter: EqualsFilter::class)]
 #[ApiResource]
-#[QueryParameter(key: 'department', filter: PartialSearchFilter::class)]
-#[QueryParameter(key: 'region', filter: PartialSearchFilter::class)]
-#[QueryParameter(key: 'tax', filter: PartialSearchFilter::class)]
-#[QueryParameter(key: 'year', filter: PartialSearchFilter::class)]
+#[QueryParameter(key: 'commune_code', filter: EqualsFilter::class)]
+#[QueryParameter(key: 'commune_name', filter: EqualsFilter::class)]
+#[QueryParameter(key: 'department_id', filter: EqualsFilter::class)]
+#[QueryParameter(key: 'year', filter: EqualsFilter::class)]
 #[QueryParameter(key: 'sort[:property]', filter: EqualsFilter::class)]
+
 class Taxe extends Model
 {
     use HasFactory;
 
     protected $fillable = [
-        'tax',
-        'amount',
-        'department',
-        'region',
-        'year',
+        'commune_code',
+        'commune_name',
+        'department_id',
+        'tfpnb_amount',
+        'tfpnb_percentage',
+        'tfpb_amount',
+        'tfpb_percentage',
+        'th_amount',
+        'th_percentage',
+        'cfe_amount',
+        'cfe_percentage',
+        'year'
+    ];
+
+    protected $casts = [
+    'tfpnb_percentage' => 'float',
+    'tfpb_percentage' => 'float',
+    'th_percentage' => 'float',
+    'cfe_percentage' => 'float',
+    
+    'tfpnb_amount' => 'float',
+    'tfpb_amount' => 'float', 
+    'th_amount' => 'float',
+    'cfe_amount' => 'float',
     ];
     
     protected $table = 'taxes'; 
diff --git a/api/bootstrap/app.php b/api/bootstrap/app.php
index c1832766e157f3381c0d65bd0484392367b87722..c3928c571872d36e401c71f2eadeada55734a75b 100644
--- a/api/bootstrap/app.php
+++ b/api/bootstrap/app.php
@@ -7,6 +7,7 @@ use Illuminate\Foundation\Configuration\Middleware;
 return Application::configure(basePath: dirname(__DIR__))
     ->withRouting(
         web: __DIR__.'/../routes/web.php',
+        api: __DIR__.'/../routes/api.php',
         commands: __DIR__.'/../routes/console.php',
         health: '/up',
     )
diff --git a/api/database/migrations/2026_01_29_192309_create_taxes_table.php b/api/database/migrations/2026_01_29_192309_create_taxes_table.php
index c5fdedc5e31a48ea39f1387acb5ccc1c691888ee..3aacf20450d0057827194174389d0f1314dc753c 100644
--- a/api/database/migrations/2026_01_29_192309_create_taxes_table.php
+++ b/api/database/migrations/2026_01_29_192309_create_taxes_table.php
@@ -13,19 +13,37 @@ return new class extends Migration
     {
         Schema::create('taxes', function (Blueprint $table) {
             $table->id();
-            $table->string('tax');
-            $table->integer('amount');
-            $table->string('department');
-            $table->string('region');
-            $table->string('year');
+            $table->string('commune_code', 5); 
+            $table->string('commune_name');
+            $table->string('department_id', 3);
+            $table->decimal('tfpnb_amount');
+            $table->decimal('tfpnb_percentage', 5, 2);
+            $table->decimal('tfpb_amount');
+            $table->decimal('tfpb_percentage', 5, 2);
+            $table->decimal('th_amount');
+            $table->decimal('th_percentage', 5, 2);
+            $table->decimal('cfe_amount');
+            $table->decimal('cfe_percentage', 5, 2);
+            $table->integer('year');
+        });
+
+        Schema::create('departments', function (Blueprint $table) {
+            $table->string('department_id', 3)->primary();
+            $table->string('department_name');
+            $table->string('region_name');
         });
-    }
 
+
+        Schema::table('taxes', function (Blueprint $table) {
+            $table->foreign('department_id')->references('department_id')->on('departments');
+        });
+    }
     /**
      * Reverse the migrations.
      */
     public function down(): void
     {
         Schema::dropIfExists('taxes');
+        Schema::dropIfExists('departments');
     }
 };
diff --git a/api/routes/api.php b/api/routes/api.php
new file mode 100644
index 0000000000000000000000000000000000000000..bc856bff9a197680d82bac7cde2cd1c90653bec5
--- /dev/null
+++ b/api/routes/api.php
@@ -0,0 +1,7 @@
+<?php
+use App\Http\Controllers\TaxeStatController;
+use Illuminate\Support\Facades\Route;
+
+Route::get('/somme/{field}', [TaxeStatController::class, 'sum']);
+Route::get('/average/{field}', [TaxeStatController::class, 'average']);
+Route::get('/stats/global', [TaxeStatController::class, 'statsByLocation']);
\ No newline at end of file