Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa

Abel Gwaindepi

No wp-2022-120, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the 'informal sectors' have hitherto been assumed to be a part of the problem and implicitly mistaken for lucrative tax bases. First, I critically interrogate current conceptualizations of informality to highlight how the informality that materially affects revenue mobilization goes beyond the hitherto narrow focus on the visible informal sectors.

Keywords: Domestic revenue mobilization; Shadow economy; Tax revenue; Informal sector; Informality; Technology (search for similar items in EconPapers)
Date: 2022
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