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
dc.contributor.author | Jibao, Samuel | |
dc.contributor.author | Prichard, Wilson | |
dc.contributor.author | van den Boogaard, Vanessa | |
dc.date.accessioned | 2018-02-14T10:03:31Z | |
dc.date.available | 2018-02-14T10:03:31Z | |
dc.date.issued | 2017-10 | |
dc.identifier.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 | en |
dc.identifier.citation | 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 | fr |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13552 | |
dc.description | This ICTD Research in Brief is a two-page summary of ICTD Working Paper 66 Samuel Jibao, Wilson Prichard and Vanessa van den Boogaard. This series is aimed at policymakers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. | en |
dc.description.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. | en |
dc.description.abstract | 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. | fr |
dc.description.sponsorship | UK Department for International Development | en |
dc.description.sponsorship | Bill & Melinda Gates Foundation | en |
dc.language.iso | en | en |
dc.publisher | IDS | en |
dc.relation.ispartofseries | Research in Brief;15 | |
dc.rights | Attribution-NonCommercial-NoDerivs 2.0 UK: England & Wales | en |
dc.rights.uri | http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf | en |
dc.subject | Governance | en |
dc.title | Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions | en |
dc.title | Fiscalité informelle post-conflit en Sierra Leone: Les expériences et points de vues des contribuables | fr |
dc.title.alternative | Summary of Working Paper 66 by Samuel Jibao, Wilson Prichard and Vanessa van den Boogaard | en |
dc.type | Series paper (IDS) | en |
dc.rights.holder | IDS | en |
dc.identifier.team | Governance | en |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | VoR | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |