Women's work and taxation in the informal economy: Issues in urban governance in Nigeria

Women's work and taxation in the informal economy: Issues in urban governance in Nigeria

Taxation is fundamental to planning for citizen-centred development. However, the informal sector in Africa and particularly Nigeria is poorly integrated in taxation schemes. This neglect accumulates into cyclical developmental problems that affect provision of social services, maintenance of retail spaces and constantly debars the zeal for political participation and engagement in accountability mechanisms. Women artisans and vendors, operating in the informal sector, are particularly affected by these dynamics as this study, conducted in four states of Nigeria (Oyo, Imo, Niger and Kano), shows.