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

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  • Abel Gwaindepi

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.

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  • Abel Gwaindepi, 2022. "Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa," WIDER Working Paper Series wp-2022-120, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2022-120
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Domestic revenue mobilization; Shadow economy; Tax revenue; Informal sector; Informality; Technology;
    All these keywords.

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