WIEGO-ICTD-ISSER Tax and Informality in Accra_2022

The data contains information from 2700 self-employed informal sector operators in Accra, Ghana. Based on a two-stage cluster sampling approach t enumeration areas (EAs) were stratified by household income using data from the Ghana Statistical Service (GSS). Nex 135 EAs out of a total of 536 were selected randomly to undertake a listing exercise which generated a master list of all households in each EA. This formed the sampling frame from which households were selected for inclusion in the survey. In each selected EA, 20 households were selected to be surveyed. Selected households were asked whether a household member operated any kind of small income generating business activity by themselves or with one or more partners, which household members were involved in any self-employment activity/business, and whether the household member was the main owner (or main worker if the business was shared with another person). Following the listing exercise, which captured 3169 individuals, enumerators interviewed the owners or operators of the identified business activities. The first question in the survey asked the respondent whether the business activity was registered with the Registrar General’s Department—a requirement to be considered a formal enterprise in Ghana— to enable the survey sample to capture only the owners or operators of small, unregistered business activities. This mirrors the measurement of the informal sector in Ghana used both by the Ghana Statistical Service and the ILO.
The survey instrument captured information on business operators, the characteristics of business activities, taxation, access to social protection and public goods, and perceptions of the government and the tax system. Fieldwork was conducted in April and May 2022.

本数据集涵盖加纳阿克拉市2700名非正规经济部门个体经营者的相关信息。本研究采用两阶段整群抽样（two-stage cluster sampling）法开展抽样：首先依据加纳统计服务局（Ghana Statistical Service, GSS）提供的家庭收入数据，对普查区（Enumeration Areas, EAs）进行分层；随后从总计536个普查区中随机抽取135个开展名录编制工作，生成各普查区内所有家庭的主名录，以此作为抽样框进而从中抽取参与调查的家庭。每个抽中的普查区内选取20户家庭参与调查。受访家庭被询问以下内容：是否有家庭成员独自或与1名及以上合作伙伴开展各类小型创收经营活动、哪些家庭成员参与了自主创业经营活动，以及该成员是否为企业的主要所有者（若企业与他人共享，则为主要经营者）。本次名录编制工作共收录3169名个体，随后调查员对确认存在经营活动的所有者或经营者进行访谈。调查的首个问题为询问受访者其经营活动是否在总登记署（Registrar General’s Department）完成注册——在加纳，完成注册是被认定为正规企业的必要条件——以此确保调查样本仅纳入小型未注册经营活动的所有者或经营者，这一统计口径与加纳统计服务局及国际劳工组织（International Labour Organization, ILO）对加纳非正规经济部门的测算标准保持一致。
本次调查工具采集了经营者信息、经营活动特征、税收情况、社会保护与公共服务获取情况，以及对政府与税收制度的看法等多维度数据。实地调研工作于2022年4月至5月开展。