Despite the widespread nature of taxation by NSAGs of civilian populations under their control, not enough is known about these practices and their impact on civilian populations. This report seeks to study the practices and the impact of taxation of civilian populations by NSAGs and to inform humanitarian actors’ actions. Ultimately, by focusing on six armed groups, this report argues that extraction systems and their impact are likely determined by the objectives and characteristics of NSAGs as well as contextual pressures. However, financial objectives may ultimately prevail.