Community-based and customary taxation in south-central Somalia: Possibilities for hybrid governance and DIALOGUE programming
Executive Summary: This report presents the findings of a feasibility study commissioned by the Danish Refugee Council (DRC), exploring customary taxation, accountability and governance across south-central Somalia. The aim of the analysis is to provide insights into the design of a new program, ‘DIALOGUE in Somalia through resource mobilization.’ The feasibility study has been carried out by researchers from the International Centre for Tax and Development and funded by the Somali Stability Fund.
The analysis explores two primary research questions:
1) What is the social reality of customary taxation across south-central Somalia?
2)What are the potential linkages between customary taxation and formal governance? What are the possibilities for customary taxation to be linked to hybrid service delivery models, such as the DIALOGUE program?
Focus groups and key informant interviews were carried out across seven different case study sites across Hiran and Jubaland regions. A national Somali research team undertook fieldwork between May 2016 and June 2016. The consultants undertook remote management of research from Nairobi in May 2016, and analysis of findings in June 2016.
Funded by the Somalia Stability Fund
Commissioned by the Danish Refugee Council
Research support from the International Centre for Tax and Development
With a special acknowledgment to the Somali field teams who conducted the research, and the respondents who were kind enough to share their time and thoughts.