This research seeks to achieve the following objectives: to identify factors that lead to tax resistance by market traders; to analyse existing strategies used to enforce tax compliance in local markets; to investigate challenges that local councils encounter to effectively collect market taxes; to explore enablers for collective action among councils and civic actors to promote positive outcomes in the governance and administration of local taxes; to identify ways of promoting dialogue between local councils and market traders; and to assess the role of CSOs in enabling the processes aimed at mitigating tax resistance by market vendors.