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
Resolving tax disputes: Study of market vendors and local councils in Malawi
Council-vendor disputes Council-vendor tensions have contributed to tax resistance and low compliance among market vendors which in turn has obstructed…
Helping Politicians to Break Bad Tax Habits
Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring that their friends and…
Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges
Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of government revenue in the…
Roadblocks and revenues: new geographies of taxation in conflict
Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted a three-day workshop on…
The promise and limitations of information technology for tax mobilisation
Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design
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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