Research in Brief

15

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

This publication is also available in French

In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation. This is problematic, as it leads to misunderstandings of individual and household tax burdens, as well as of systems of local governance.

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Publication Details

Date

26 October 2017

Publisher

Institute of Development Studies

Research theme

Informality and Tax, Tax, Conflict, and Fragility

Keywords

informal taxation informal taxes local governance perceptions Sierra Leone tax burden

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Authors

Samuel Jibao

Research Affiliate

Wilson Prichard

Associate Research Fellow, ICTD and Chair, LoGRI

Vanessa van den Boogaard

Senior Research Fellow

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