fbpx

Brief

ICTD Research in Brief 15

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

Published on 31 October 2017

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.

Cite this publication

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

Citation copied

Authors

Image of Wilson Prichard
Wilson Prichard

IDS Research Fellow and ICTD Research Director

Vanessa van den Boogaard
Samuel Jibao

Publication details

published by
ICTD and IDS
journal
ICTD Research in Brief
language
English and French

Share

About this publication

Related content