Uformell beskatning og samfunnsdrevet utvikling: Bevis fra sør-sentrale Somalia
Vi er glade for å kunngjøre dette semesterets fjerde seminar i vår Tax for Development Webinar-serie med Vanessa van den Boogaard og Fabrizio Santoro (begge fra International Center for Tax and Development) som skal presentere studien "Informal Taxation and community-driven development: Evidence from south-central Somalia".
Forhåndsregistrering for webinaret finner du HER.
Abstract:Community contributions are often required as part of community-driven development (CDD) programmes, incentivized through matching grants. However, little remains known about the impacts of matching grants or the implications of requiring community contributions in order to receive development funding.
In this paper, we partner with an international and Somali NGO and undertake a randomized control trial of a CDD matching grant programme designed to incentivize informal contributions for local public goods in Gedo region in south-central Somalia. We rely on household survey data collected from 1297 respondents in 31 treatment and 31 control communities, as well as surveys of village leaders and data on informal contributions from the mobile money platform used by community leaders to collect revenues.
Two key findings emerge. First, our research shows that working with communities and incentivizing informal revenue generation can be an effective way to deliver public goods and to support citizens and communities. Second, building on research exploring the potential for development interventions to spur virtuous or adverse cycles of governance, we show that development partners may work directly with community leaders and informal taxing institutions without necessarily undermining—and indeed perhaps strengthening—state legitimacy and related ongoing processes of statebuilding in the country. Indeed, despite playing no direct role in the matching grant programme, taxpayer perceptions of the legitimacy of the local government improved as a result of the programme.
These findings deepen our understanding of how community contributions may be incentivized through matching grant programmes and how they may contribute to CDD and public goods provision in a context of weak institutional capacity.
Tax for Development Webinar Series er i fellesskap organisert av CMI og SkattJakt-nettverket og har pågående forskning og tiltak for å styrke innenlands mobilisering av inntekter i utviklingsland, med fokus på Afrika sør for Sahara. Du kan lese mer om webseminarserien og registrere deg for de enkelte webinarene HER.