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    Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

    Fiscalité informelle post-conflit en Sierra Leone: Les expériences et points de vues des contribuables

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    Date
    2017-10
    Author
    Jibao, Samuel
    Prichard, Wilson
    van den Boogaard, Vanessa
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    Abstract
    In 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.
     
    Résumé du document de travail 66 de Samuel Jibao, Wilson Prichard et Vanessa van den Boogaard. Dans les pays à faible revenu et sortant de conflits, particulièrement dans les zones rurales, les citoyens payent souvent une gamme de «taxes» qui diffère considérablement des politiques statutaires. Ces “taxes informelles”, versées à divers acteurs étatiques et non étatiques, sont fréquemment négligées dans les analyses des systèmes locaux d’imposition. C’est problématique, car cela induit des incompréhensions sur les charges fiscales pesant sur les individus et les foyers, ainsi que sur les systèmes de gouvernance locale.
     
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13552
    Citation
    Jibao, S.; Prichard, W. and van den Boogaard, V. (2017) Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions, ICTD Research in Brief 15, Brighton: IDS
    Jibao, S.; Prichard, W. and van den Boogaard, V. (2017) Fiscalité informelle post-conflit en Sierra Leone: Les expériences et points de vues des contribuables, ICTD Research in Brief 15, Brighton: IDS
    Is part of series
    Research in Brief;15
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    IDS
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    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Sponsor
    UK Department for International Development
    Bill & Melinda Gates Foundation
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    • International Centre for Tax and Development [366]

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