Working Paper 204

This paper discusses the role played by research departments within tax administration, drawing on the experiences of officials from eight African revenue authorities. While high quality research is important for evidence-based policymaking, it is often overlooked. We explore several key challenges faced by researchers within tax administration, including staff capacity, data quality, access and coverage, and obtaining high-level support and policy impact. We also document solutions and success stories based on the experience of these eight revenue authorities, where scarce resources have been focused to maximise the benefits of research and administrative data. Finally, we develop a toolkit of options to enhance research capacity and its strategic role to guide reform.

Authors

Adrienne Lees

Adrienne Lees is a Doctoral Fellow at ICTD, working primarily on projects relating to tax administration and compliance, and on the DIGITAX programme. She has completed an ODI Fellowship in the Tax Policy Department at the Ministry of Finance, Planning and Economic Development in Uganda. Adrienne holds an MSc in Economics for Development from the University of Oxford and is completing her PhD in Economics at the University of Sussex.

Giulia Mascagni

Giulia Mascagni is a Research Fellow at the Institute of Development Studies and Executive Director of the ICTD. Her main area of work is taxation, but she also has research interest in public finance, evaluation of public policy, and aid effectiveness. She is an economist by training, holding a PhD in Economics from the University of Sussex. Her main geographical interest lies in African countries, with a particular focus on Ethiopia and Rwanda.

Seid Yimam Mohamed

Seid Yimam is based at the Institute of Development Studies, working as a Research Associate focusing on tax administration, gender and tax compliance, informal tax, and environmental taxes. He is also a PhD student in Economics at the University of Sussex on a scholarship funded by ICTD. Outside of the field of taxation, his main research areas are in contemporary development focusing on Agriculture and Food Systems Transformation. He holds an MSc in Economics (Policy Analysis) from Addis Ababa University and an MSc in Economics from the University of Copenhagen. He worked as a Research Officer at the International Food Policy Institute (IFPRI) and the Policy Study Institute (PSI), and he was also a lecturer of Economics at Debre Berehan University in Ethiopia prior to joining ICTD.

Girma Gebretsadik

Girma Gebretsadik is based in Addis Ababa, and has worked with the federal revenue administration for a decade in various capacities, including Head of the Large Taxpayers Office, Deputy Director General for Corporate Functions, and Head of R&D Directorate at the former Ethiopian Revenues and Customs Authority. He previously served as Associate Research Fellow and Executive Secretary of the Ethiopian Tax Research Network (ETRN), while working with the International Centre for Tax and Development. Currently, he serves as Deputy General Manager at BGM Consultancy PLC.

Mustapha Ndajiwo

Mustapha Ndajiwo is the Honourable Commissioner of Budget and Planning for Niger State, Nigeria. He is also the Executive Director and founder of the African Centre for Tax and Governance. Mustapha has consulted for many international organisations including the International Centre for Tax and Development, the United Nations, Tax Justice Network, and ECOWAS.
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