Taxing higher incomes within informal sectors

Programme | Registration

How can tax approaches more effectively target higher-income earners within informal sectors? What role can targeting and risk-based registration play? How can the taxation of professionals be approached?

The taxation of informal sectors is often motivated by the belief that some informal operators have substantial hidden income and represent an untapped source of tax revenue. Yet, as increasing evidence shows and as discussed in the first webinar of this series, common approaches to taxing informality have often been disappointing in practice. Broad-based approaches have commonly failed to identify higher-income operators and instead primarily targeted low-income activities, raising questions about equity and revenue efficiency.

The second webinar of the Tax and Informality series by ICTD and the ATI will bring together perspectives from research and practice to explore how tax approaches can more effectively target higher-income earners within informal sectors. The discussion will focus on targeting, risk-based registration and the taxation of professionals, with a practical and forward-looking focus on these approaches.

Objectives

The objective of the webinar is to explore how tax approaches can more effectively target higher-income earners within informal sectors. The webinar will bring together perspectives from research and practice, focusing on targeting, risk-based registration and the taxation of professionals, with a practical and forward-looking discussion of these approaches.

Programme