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dc.contributor.authorJibao, Samuel
dc.contributor.authorPrichard, Wilson
dc.contributor.authorvan den Boogaard, Vanessa
dc.coverage.spatialSierra Leoneen
dc.date.accessioned2017-05-04T08:56:08Z
dc.date.available2017-05-04T08:56:08Z
dc.date.issued2017-03-31
dc.identifier.citationJibao, S., Prichard, W. and van den Boogaard, V. (2017) Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions, ICTD Working Paper 66. Brighton: IDS.en
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/12965
dc.description.abstractIn 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. This study thus seeks to capture the reality of taxation in peripheral areas of Sierra Leone. It is based on a taxpayer survey covering 1,129 heads of households, in-depth interviews with government and chiefdom officials, and focus group discussions with community stakeholders across three rural districts of Sierra Leone. We describe the variety, extent, magnitude, and enforcement mechanisms associated with different types of taxes, finding that non-state informal revenue collection is highly prevalent, representing a significant proportion of taxes paid by individuals. Exploring taxpayer perceptions of the different types of taxes, we find positive perceptions of payments levied by non-state actors relative to those levied by local and central governments in terms of fairness, transparency, accountability, and service provision. We conclude by considering the implications of these findings, particularly in the context of on-going fiscal decentralisation reforms in Sierra Leone.en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Working Paper;66
dc.rightsThis is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode.en
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectTaxationen
dc.titleInformal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptionsen
dc.typeSeries Paper (IDS)en
dc.identifier.externalurihttp://ictd.ac/publication/2-working-papers/171-ictd-wp66en
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en
rioxxterms.versionNAen
rioxxterms.funder.projectb404f32e-8ef2-4832-a8f7-b8f34964b5f8en


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This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which
permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes.
http://creativecommons.org/licenses/by-nc/4.0/legalcode.
Except where otherwise noted, this item's license is described as This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode.