This project has two key objectives. The first is to explore the historical legacies of weak taxation in Somalia, considering how both the colonial and post-colonial legacies of rule, governance, and statebuilding have affected the capacity of the state to collect tax and entrenched political settlements that continue to disrupt revenue potential in the contemporary period. The second is to explore how these historical legacies and the legacies of conflict have shaped the political settlements that in turn determine the realm of what is possible in terms of revenue collection in the country.