Formalization, Tax Appeals, and Voluntary Compliance

Lessons from Nigeria

Metaketa researchers: Jessica Gottlieb, Adrienne LeBas

Geographical region: Africa

Project country: Nigeria

Case study question: Can information about the benefits of tax payments persuade market vendors to pay taxes?

Edited by: Jaclyn Leaver

The Metaketa Initiative is a collaborative research model with a mission to improve knowledge about critical governance issues through rigorous field experiments. In each Metaketa “round,” the initiative coordinates multiple studies on a specific topic or intervention in a variety of countries and contexts.

As part of our efforts to share the results and policy impacts from the Metaketa Initiative, we’ve put together a series of Stories of Change. These stories share case studies that highlight new approaches and interventions used by Metaketa researchers and implementing partners.

Here we share the story of an experiment in Nigeria aimed at increasing formalization and tax payment by informal sector vendors located in Lagos marketplaces. This study is part of the second Metaketa round, which focused on formalization, taxation, and public services.