There are several serious challenges to accountability within the taxation system in Somaliland. These include lack of a public dialogue, transparency, and proper feedback and enforcement mechanisms. The low accountability reinforces the low trust between the government and its citizens. This is particularly so in certain regions, such as Sool, where the government presence is weak and disputed. At the same time, the fact that many taxpayers are willing to pay tax even when they are not forced to suggests that there are small signs of trust. This indicates that there is both potential and great room for improvement, which can be developed through civic education, greater access to accountability measures for ordinary citizens, and continued investment in the tax reforms that are in progress.