Research Theme
Informality and Tax
While research has historically focused on formal systems of taxation and user fees, there is mounting evidence of the importance of “informal” taxation for average taxpayers in much of Africa. While lying outside of statutory laws, the “tax-like” payments – which include informal user fees, informal contributions to community development projects, and informal payments to both state and non-state officials – impose a significant burden on many taxpayers, while playing a critical role in financing local public goods and services and shaping broader local governance.
Our research aims to map the extent, composition and experiences of these payments, and to understand their implications for livelihoods, fiscal decentralisation, service delivery and broader local governance reform. One strand of our work looks closely at taxation in fragile settings, examining the challenges, risks, and opportunities it presents for peacebuilding, state-building, and citizen engagement.
We have also established a Community of Practice on Informality and Tax, a global network of practitioners and scholars committed to improving both knowledge and policy on how tax authorities engage with informal economies.
Key Resources
Informality and Tax Library
From agriculture to tax: How the ICTD course changed one man’s career
Toward formalisation: Can simplified tax and social security contributions help?
Why tax matters in fragile states and how donors can support it
Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%) of the world’s extreme…
Pakistanis are paying over 1.7 billion GBP in zakat every year—mostly to women
Every year, hundreds of millions of Muslims across the world pay a proportion – broadly 2,5% – of their wealth…
Wealthy Africans often don’t pay tax: the answer lies in smarter collection
Reasons to be Optimistic about Tax and the Informal Sector
There are many reasons to be anxious about the taxation of informal sectors in lower income countries. Classic policy interventions…
Discussing fairer approaches to taxing the informal sector
The first ATI–ICTD webinar on tax and informality brought together research, workers’ experiences, and The Gambia’s reform plans to discuss…
ICTD partners with ATI to advance evidence-based approaches to tax and informality
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
From Afghanistan to Venezuela, new research shows how roadblocks shape governance and everyday life in conflict contexts
ICTD convenes stakeholder workshop on informal taxation in The Gambia
ICTD signs new partnerships for largest study of market taxation in Accra
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The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &
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The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax
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