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