Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/339262 
Year of Publication: 
2026
Series/Report no.: 
WIDER Working Paper No. 12/26
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
This paper explores the role of informal taxation in the Democratic Republic of Congo and aims to shed light on informal fiscal realities and the implications of informal tax institutions for governance and state legitimacy. Relying on mixed-methods data from household surveys, interviews, and focus group discussions across Kinshasa and North Kivu, it focuses on three areas of inquiry: the nature of informal taxation; citizens' perceptions of formal and informal taxing authorities; and the impact of informal taxation on perceptions of the state's legitimacy. The paper finds that, while informal taxes place a significant burden on citizens, they may support local governance by supplementing public services and reinforcing perceptions of state legitimacy, particularly in the case of customary contributions. Overall, these findings highlight the complex interplay between informal and formal institutions, challenging assumptions that informal taxation solely undermines state authority. Its insights hold critical implications for scholars of informal governance and policy makers aiming to navigate hybrid governance structures in fragile states.
Subjects: 
taxation
informal taxation
Democratic Republic of Congo
state legitimacy
statebuilding
Persistent Identifier of the first edition: 
ISBN: 
978-92-9267-688-9
Document Type: 
Working Paper

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