Participatory Budgeting and Tax Compliance in a Weak State: Evidence from Sierra Leone

This paper examines the potential of increased trust to enhance tax compliance, a topic well-explored in existing literature primarily through the lens of messaging and outreach interventions. However, this paper takes a distinct approach by collaborating with the Freetown City Council to implement an extensive participatory budgeting program involving a portion of property tax revenues. The study monitors how this active participation influences both the attitudes of taxpayers and their compliance with tax regulations, offering fresh insights into the efficacy of participatory budgeting in a context where state capacity is limited.

Authors