Tax Administration and Compliance

Research Theme

Tax Administration and Compliance

Many of the challenges low-income countries face in mobilising domestic resources are related to tax administration as much as tax policy. Our research on this theme encompasses all aspects of tax administration, from technology adoption, to data management and strategies for collecting revenue from different types of taxpayers. Tax compliance is a key focus, as low-income countries struggle with widespread evasion, corruption, and limited administrative capacity. Our research on compliance includes survey-based studies of taxpayers’ perceptions and attitudes, case studies, and large-scale field experiments.

Tax Administration and Compliance

Led By

Tax Administration and Compliance Library

Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

October 2021
Giulia Mascagni, Fabrizio Santoro

Journal Article

To file or not to file? Another dimension of tax compliance – the Eswatini Taxpayers’ survey

October 2021
Fabrizio Santoro

Working Paper

Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

October 2021
Giovanni Occhiali, Fredrick Kalyango

Research in Brief

Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe

September 2021
Simbarashe Hamudi

Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

July 2021
Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes

African Tax Administration Paper

Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

July 2021
Simbarashe Hamudi

Working Paper

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

June 2021
Adedeji Adeniran, Mma Amara Ekeruche, Chukwuka Onyekwena

Research in Brief

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

June 2021
Graeme Stewart-Wilson, Ronald Waiswa

Working Paper

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

May 2021
Graeme Stewart-Wilson, Ronald Waiswa

Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

May 2021
Giulia Mascagni, Roel Dom, Fabrizio Santoro

Working Paper

Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement

May 2021
Thomas Cantens, Gaël Raballand

African Tax Administration Paper

How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority

May 2021
Jova Mayega, Ronald Waiswa, Jane Nabuyondo, Milly Isingoma Nalukwago

Virtual

8 February 2022 – 14:00

•

Timezone: Europe/London

Watch the event recording here. On February 8th, the ICTD’s Research Director Dr Giulia Mascagni will be speaking as a panellist at an event focusing on taxpayer education. Read her paper on the role of taxpayer education in Africa, on

Virtual

1 February 2022 – 14:00

•

Timezone: Europe/London

The ICTD’s Research Director Giulia Mascagni will be beginning this spring’s Tax for Development webinar series. This upcoming webinar, The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda, is the first of a series of

Virtual

13 December 2021 – 10:30

•

Timezone: America/New_York

What impact has the Covid-19 pandemic had on taxpayer perceptions and tax compliance in low-income countries? In this seminar hosted by the World Bank, the ICTD’s Research Director Dr. Giulia Mascagni will present results from new research in Rwanda. Recently

Virtual

2 December 2021 – 14:00

•

Timezone: Europe/London

A central aspect of institutional development in developing economies is building tax systems capable of raising revenues from broad tax bases; i.e., acquiring fiscal capacity. Improved fiscal capacity allows countries to generate much-needed resources for the provision of public goods

Current

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Start date: 02/01/2022

Completed

Tax Revenue in Emerging Markets and Developing Countries: Do Mobile Financial Services Matter?

Start date: 01/01/2022

Completed

Extent of Adoption and Effective Data Utilisation from Digitalised Tax Payment Systems and Digital IDs among States’ Taxing Authorities in Nigeria

Start date: 02/01/2022

Completed

Impact of Compulsory e-Payments on Compliance in Eswatini

Start date: 01/01/2022

Completed

Review of Tax Payment Technologies: Uses, Benefits, Drawbacks, and Future Options

Start date: 01/01/2022

Completed

Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

Start date: 01/01/2022

Completed

From Hand to Mouse Redux: Data, Technology and Tax Administration in Africa: A Review of Existing Evidence

Start date: 01/01/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Current

The Mobile Money Tax in Uganda: Study of the Policymaking Process

Start date: 28/04/2021

Completed

Is Value Added Withholding Tax effective as a tool of enhancing VAT and total revenue generation?

Start date: 01/08/2020

Current

How reliable are Taxpayers’ Tax Returns Data? Data Management in Uganda Revenue Authority

Start date: 01/04/2020
Alex Kombat
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Research Affiliate
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Lucia Rossel
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Moyo Arewa
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Programme Director, LoGRI
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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