Brief

iiG Briefing Paper 24. Encouraging tax compliance in the informal sector

author(s) Gatt, L.
from UK Foreign, Commonwealth & Development Office (FCDO)
permalink open
themes
regions
  • Western Africa
  • Sub-Saharan Africa
  • Africa
  • World
citation

Gatt, L. iiG Briefing Paper 24. Encouraging tax compliance in the informal sector. CSAE Economics Department, University of Oxford, Oxford, UK (2013) 2 pp

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Abstract

Recent iiG research looks at the relationship between taxation and state-society relations in Lagos State, Nigeria. By focusing on non-PAYE informal sector market traders and professionals it examines how taxpayers think of Lagos State and what they expect from it. We conducted semi-structured interviews and focus groups with thirteen informal sector professionals and eleven market traders, to explore taxpayer perceptions as a key factor in building tax systems that are publicly supported and that can help to boost government revenue

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