Community - Based and Customary Taxation in South - Central Somalia: Possibilities for Hybrid Governance and Dialogue Programming

The findings of a feasibility study is presented in this report, which is intended to inform the future design and implementation of the DIALOGUE programme. It has the goal of understanding the social reality of taxation, legitimacy, and accountability across south-central Somalia. This feasibility study involved exploratory qualitative research to investigate how customary institutions are able to mobilize financial resources in Jubaland and Hiran, in order to ascertain the potential of taxation to contribute to good governance and accountability, as well as to explore opportunities to link customary systems to different forms of hybrid systems of taxation and service delivery. The main objectives of the research study included: Mapping of existing public services, community development projects, and forms of collective action across south-central Somalia. Mapping of existing mechanisms of decision-making and influence at the community level. Exploration of customary taxation and the relationships of clan, community, and government entities in revenue collection. An investigation of how different community actors can better take advantage of informal taxation, and any potential linkages between formal-informal revenue collection systems in relation to hybrid revenue collection and/or service delivery.