Taxation is fundamental to planning for citizen- Tcentred development. However, the informal sector in Africa and particularly Nigeria is poorly integrated in taxation schemes. is 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. the report proposes some short term recommendations – focused on targeted tax education, working with women-led market associations to improve their political bargaining strength and women led advocacy for spending on social services in commercial and trading spaces – along with some longer-term approaches that can support structures to build the skills and political engagement of women in the informal sector.
