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Tax Relations in Contexts of Fragility: A Case Study of Somalia

Gayatri Sahgal

Journal of International Development2026https://doi.org/10.1002/jid.70074article
AJG 2ABDC B
Weight
0.50

Abstract

This paper examines fiscal relations in contexts of fragility. It focuses on the tax relationship between the post‐transitional Somali government and advanced businesses in the telecommunications sector, which emerged during the period of state collapse. The paper poses two specific questions. It asks why such dominant economic players would pay taxes to a state that, per standard tax theory, had limited authority, legitimacy and capacity to deliver ‘reciprocal returns’ or collective goods and services. Second, for a sector that had emerged in the context of statelessness, it interrogates whether some level of state capacity had become ‘pivotal for its business’. In doing so, the paper assesses the impact of fiscal relations on broader state‐building dynamics.

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https://doi.org/https://doi.org/10.1002/jid.70074

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@article{gayatri2026,
  title        = {{Tax Relations in Contexts of Fragility: A Case Study of Somalia}},
  author       = {Gayatri Sahgal},
  journal      = {Journal of International Development},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1002/jid.70074},
}

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Tax Relations in Contexts of Fragility: A Case Study of Somalia

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.