Impact Evaluation Endline Survey for Formalization, Tax Appeals and Voluntary Compliance in Lagos Project

Impact Evaluation Endline Survey for Formalization, Tax Appeals and Voluntary Compliance in Lagos Project – American University, Washington (2018/19)

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The Formalization, Tax Appeals and Voluntary Compliance in Lagos Project focuses on the attitudes and behavior of informal sector vendors in marketplaces in Lagos, Nigeria, who are increasingly targeted by Lagos State Government in income tax campaigns. The project assessed how vendor attitudes are affected by two separate policy interventions: (a) encouragement to formalize (register for an e-TCC); (b) different tax appeals (visits asking them to pay tax).

We conducted endline survey for the impact evaluation of the project. The objective of the survey was to collect endline data from participating informal sector vendors for impact evaluation endline survey of formalization, tax appeals and voluntary compliance in Lagos project. A total of 1,082 informal sector vendors were surveyed in 162 markets across all the 20 Local Government Areas (LGAs) in Lagos State.