We examine the results of the measures aimed at taxing the unrecorded sector in some Sub-Saharan African countries (Benin, Burkina Faso). Then, specific strategies are proposed in order to tax the informal micro-activities and TEA respectively. These strategies imply some specific tax measures widely implemented in Sub-Saharan African countries, such as a withholding tax profit. Some new measures, in particular a drastically simplified business tax for informal micro-activities, could be useful. With respect to tax collection, some innovative choices are suggested. Working Paper Number 03-17.