tax compliance

Encouraging tax compliance demands a careful understanding of taxpayer perceptions of the tax system, and how it could be effectively encouraged.

Little is known about taxpayer perceptions, the incidence of different taxes and taxpaying experiences in low-income countries. Work in this area will focus on enhancing our understanding of taxpayer experiences, through a combination of surveys, case study evidence, and tax experiments. 

This information will not only inform tax reform strategies, but will also provide a lens into differences in taxpayer experiences and burdens across groups and into understanding the micro basis for connections between tax payment and broader demands for improved governance.

We will also explore the potential for linking studies of taxpayers’ perceptions to ongoing innovations in the study of tax incidence to better understand the actual taxpaying experience of low-income taxpayers in particular, including the importance of ‘informal taxes’. 

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Image by Vanessa van den Boogaard.