This report presents the findings of a feasibility study 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.’ Focus groups and key informant interviews were carried out across seven different case study sites across Hiran and Jubaland regions by a Somali research team in 2016. 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? The feasibility study was carried out by researchers from the International Centre for Tax and Development, Commissioned by the Danish Refugee Council, and funded by the Somali Stability Fund.
