FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123859530> ?p ?o ?g. }

• W3123859530 abstract "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. This study thus seeks to capture the reality of taxation in peripheral areas of Sierra Leone. It is based on a taxpayer survey covering 1,129 heads of households, in-depth interviews with government and chiefdom officials, and focus group discussions with community stakeholders across three rural districts of Sierra Leone. We describe the variety, extent, magnitude, and enforcement mechanisms associated with different types of taxes, finding that non-state informal revenue collection is highly prevalent, representing a significant proportion of taxes paid by individuals. Exploring taxpayer perceptions of the different types of taxes, we find positive perceptions of payments levied by non-state actors relative to those levied by local and central governments in terms of fairness, transparency, accountability, and service provision. We conclude by considering the implications of these findings, particularly in the context of on-going fiscal decentralisation reforms in Sierra Leone." @default.
• W3123859530 created "2021-02-01" @default.
• W3123859530 creator A5053565330 @default.
• W3123859530 creator A5070996896 @default.
• W3123859530 creator A5072218789 @default.
• W3123859530 date "2017-01-01" @default.
• W3123859530 modified "2023-09-23" @default.
• W3123859530 title "Informal Taxation in Post-Conflict Sierra Leone: Taxpayerss Experiences and Perceptions" @default.
• W3123859530 cites W1481050037 @default.
• W3123859530 cites W1505185041 @default.
• W3123859530 cites W154553429 @default.
• W3123859530 cites W1554898332 @default.
• W3123859530 cites W1600421868 @default.
• W3123859530 cites W1975662757 @default.
• W3123859530 cites W1975698665 @default.
• W3123859530 cites W1987711694 @default.
• W3123859530 cites W1996439015 @default.
• W3123859530 cites W2004376869 @default.
• W3123859530 cites W2021026444 @default.
• W3123859530 cites W2023794552 @default.
• W3123859530 cites W2031372497 @default.
• W3123859530 cites W2041091532 @default.
• W3123859530 cites W2048091652 @default.
• W3123859530 cites W2056271795 @default.
• W3123859530 cites W2064940552 @default.
• W3123859530 cites W2068229222 @default.
• W3123859530 cites W2068908534 @default.
• W3123859530 cites W2077821658 @default.
• W3123859530 cites W2094918809 @default.
• W3123859530 cites W2096882274 @default.
• W3123859530 cites W2097048369 @default.
• W3123859530 cites W2099933031 @default.
• W3123859530 cites W2101171305 @default.
• W3123859530 cites W2107389354 @default.
• W3123859530 cites W2110880043 @default.
• W3123859530 cites W2116945720 @default.
• W3123859530 cites W2121253761 @default.
• W3123859530 cites W2122464847 @default.
• W3123859530 cites W2123702575 @default.
• W3123859530 cites W2135071023 @default.
• W3123859530 cites W2142019630 @default.
• W3123859530 cites W2145314334 @default.
• W3123859530 cites W2163757051 @default.
• W3123859530 cites W2167953700 @default.
• W3123859530 cites W2170443056 @default.
• W3123859530 cites W2188106373 @default.
• W3123859530 cites W2281468576 @default.
• W3123859530 cites W2332656432 @default.
• W3123859530 cites W2338968161 @default.
• W3123859530 cites W2400459086 @default.
• W3123859530 cites W2494900683 @default.
• W3123859530 cites W3121982321 @default.
• W3123859530 cites W3124481544 @default.
• W3123859530 cites W3125345525 @default.
• W3123859530 cites W4233728246 @default.
• W3123859530 cites W4236884646 @default.
• W3123859530 cites W4243691450 @default.
• W3123859530 cites W4251618995 @default.
• W3123859530 doi "https://doi.org/10.2139/ssrn.3120533" @default.
• W3123859530 hasPublicationYear "2017" @default.
• W3123859530 type Work @default.
• W3123859530 sameAs 3123859530 @default.
• W3123859530 citedByCount "6" @default.
• W3123859530 countsByYear W31238595302020 @default.
• W3123859530 countsByYear W31238595302022 @default.
• W3123859530 crossrefType "journal-article" @default.
• W3123859530 hasAuthorship W3123859530A5053565330 @default.
• W3123859530 hasAuthorship W3123859530A5070996896 @default.
• W3123859530 hasAuthorship W3123859530A5072218789 @default.
• W3123859530 hasConcept C144024400 @default.
• W3123859530 hasConcept C15744967 @default.
• W3123859530 hasConcept C169760540 @default.
• W3123859530 hasConcept C17744445 @default.
• W3123859530 hasConcept C26760741 @default.
• W3123859530 hasConcept C3018567284 @default.
• W3123859530 hasConcept C45355965 @default.
• W3123859530 hasConcept C77805123 @default.
• W3123859530 hasConceptScore W3123859530C144024400 @default.
• W3123859530 hasConceptScore W3123859530C15744967 @default.
• W3123859530 hasConceptScore W3123859530C169760540 @default.
• W3123859530 hasConceptScore W3123859530C17744445 @default.
• W3123859530 hasConceptScore W3123859530C26760741 @default.
• W3123859530 hasConceptScore W3123859530C3018567284 @default.
• W3123859530 hasConceptScore W3123859530C45355965 @default.
• W3123859530 hasConceptScore W3123859530C77805123 @default.
• W3123859530 hasLocation W31238595301 @default.
• W3123859530 hasOpenAccess W3123859530 @default.
• W3123859530 hasPrimaryLocation W31238595301 @default.
• W3123859530 hasRelatedWork W1975430480 @default.
• W3123859530 hasRelatedWork W1988185375 @default.
• W3123859530 hasRelatedWork W2024150892 @default.
• W3123859530 hasRelatedWork W2047015521 @default.
• W3123859530 hasRelatedWork W2058343334 @default.
• W3123859530 hasRelatedWork W2166481065 @default.
• W3123859530 hasRelatedWork W2748952813 @default.
• W3123859530 hasRelatedWork W2809777561 @default.
• W3123859530 hasRelatedWork W2899084033 @default.
• W3123859530 hasRelatedWork W4238816758 @default.
• W3123859530 isParatext "false" @default.
• W3123859530 isRetracted "false" @default.

• next