Revenue authorities, researchers and civil society actors now have a space to map new ways for policymakers to engage with informal economies
The International Centre for Tax and Development (ICTD) is launching a Community of Practice (CoP) on Informality and Tax, a global network of practitioners and scholars committed to improving both knowledge and policy on how tax authorities engage with informal economies. Building on ICTD’s growing body of research and its strong engagement with partners in the field, the Community of Practice will foster peer-to-peer learning, share cutting‑edge evidence, and co‑design practical tools for governments, development partners, and civil‑society groups.
Why informality matters for taxation
Informal work and businesses account for the majority of employment and economic activity in many low‑ and middle‑income countries. In recent years, many countries have expanded efforts to tax informal economies, through presumptive taxation or mass registration exercises. A growing body of research has documented both the promise and pitfalls of different approaches that revenue authorities have used to engage with informal economies. These approaches commonly raise little revenue, face high collection costs, and have negative equity implications.
In February 2025, ICTD, ATAF and WIEGO hosted a workshop in Ghana which convened revenue officials from across 16 African countries alongside civil society organisations, researchers and technical partners to debate evidence and map out new ways forward. Participants stressed the need to continue this conversation beyond the scope of this event and through a Community of Practice that includes a wide range of stakeholders, including informal workers associations.
A new forum for collaboration
The Informality and Tax CoP is designed to sustain and deepen these conversations.
“We saw in Ghana how much energy there is—among revenue authorities looking for practical case studies, among informal traders’ associations seeking a meaningful dialogue, and among scholars eager to share findings and generate new data,” says Max Gallien, co-lead of ICTD’s informality and tax research programme. “This Community of Practice will turn that one‑off event into a continuing dialogue.”
Co-lead Vanessa van den Boogaard adds: “Informal markets are diverse—from roadside stalls in Accra to home‑based artisans in Dhaka. No single ministry, donor or researcher can hold all the answers. Our aim is to create a trusted space where government officials, academics, civil society, donors and informal operators themselves exchange lessons, troubleshoot problems, and co‑create solutions.”
What the Informality and Tax CoP will offer
Over the coming months, members can look forward to:
- Regular webinars on topics such as how to better design simplified and presumptive tax schemes, presenting revenue authorities’ experiences with using mobile payments and other forms of digitisation, and sharing data assessing equity and compliance impacts in markets.
- An exclusive newsletter highlighting updates, findings, projects or requests from CoP members—whether a city revenue office piloting a new market levy or an NGO piloting peer‑to‑peer tax education.
Who should join
This CoP is explicitly aimed at:
- Officials within revenue authorities and municipal tax departments exploring ways to broaden their tax base efficiently and fairly.
- Researchers and academics studying informal economies, tax policy, or public finance.
- Civil‑society organisations and informal sector associations advocating for equitable revenue measures.
- Donors, international organisations, and technical partners involved in designing capacity‑building programmes or policy solutions.
- Independent consultants and think‑tanks working on public‑finance reform.
By convening this diverse mix of actors, ICTD hopes to bridge the gaps between evidence, policy design, and implementation on the ground.
Getting involved
ICTD invites interested practitioners, researchers, and advocates to register to become a member of the CoP. By registering you accept to be automatically added to the CoP newsletter mailing list. Membership is free, but registration is required.
