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

Research in Brief

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data

May 2021
Giulia Mascagni, Adrienne Lees

Journal Article

Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

April 2021
Andualem T. Mengistu, Kiflu G. Molla, Giulia Mascagni

African Tax Administration Paper

Are Women More Tax Compliant than Men? How Would We Know?

March 2021
Jalia Kangave, Ronald Waiswa, Nathan Sebaggala

African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

March 2021
Giulia Mascagni, Adrienne Lees

Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

January 2021
Giulia Mascagni, Roel Dom, Fabrizio Santoro

Working Paper

Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective

January 2021
Samuel Kahima, Solomon Rukundo, Victor Phillip Makmot

Partner Publication

Simulating the Impact of COVID-19 on Formal Firms in South Africa

December 2020
Adrienne Lees, Giulia Mascagni, Michael Kilumelume

African Tax Administration Paper

Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda

December 2020
Solomon Rukundo

Research in Brief

How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

December 2020
Doris Akol, Margaret Magumba, Patrick Loke, Milly Isingoma Nalukwago, Tina Kaidu Barugahara

Research in Brief

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

December 2020
Seid Yimam Mohamed, Fissha Asmare Marye

Research in Brief

What is Wrong with African Tax Administration?

December 2020
Mick Moore

Research in Brief

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

December 2020
Fabrizio Santoro, Edward Groening, Winnie Mdluli, Mbongeni Shongwe

Virtual

24 March 2021 – 13:00

•

Timezone: Europe/London

Property valuation is essential for effectively mobilising property tax revenue. While it may seem straightforward in theory, in practice multiple administrative, legal, political, and financial challenges continue to limit effective property valuation across Africa. Dominant valuation methods have significant trade-offs

19 June 2020 – 11:30

•

University of Exeter, Stocker Road, Exeter, UK

Public Policies, Institutions and Developing Countries: What are the strategic challenges to address the impact of the Covid-19 pandemic? Register to attend here. The Covid-19 pandemic has had a devastating impact on the health and social fabric of society, and

15 June 2020 – 14:00

•

Katajanokanlaituri 6, Helsinki, Finland

On June 15th, the ICTD’s founder and Senior Fellow Professor Mick Moore (pictured on the left) will be giving a webinar in a new series hosted by the United Nations University World Institute for Development Economics Research (UNU-WIDER). He will

22 March 2019 – 14:00

•

Eshetu Chole hall, Addis Ababa, Ethiopia

You are cordially invited to the third Ethiopian Tax Research Network seminar, hosted at Addis Ababa University (AAU). The first speaker will be Dr. Wollela Yesegat, Assistant Professor at AAU, who will present on “Micro Business Taxation in Ethiopia”. The

Completed

Survey of Taxpayers in Eswatini: Compliance Costs, Digital Services, and Attitudes towards Compliance

Start date: 01/01/2026

Completed

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda

Current

Gender and Tax Compliance

Start date: 10/05/2023

Completed

Tax Compliance Costs: Uganda

Start date: 23/02/2023

Current

Women in Ethiopian Tax Administrations: Evidence on representation and performance

Start date: 10/02/2022

Completed

What is the distributional impact of the income and consumption tax reforms in Liberia?

Start date: 19/09/2023

Completed

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

Start date: 08/08/2023

Completed

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

Start date: 08/12/2021

Completed

Mobile money and quality of tax administration and tax policy in developing countries

Start date: 16/08/2023

Completed

Assessing the impact of e-filing and e-payment in Senegal

Start date: 15/08/2023

Current

Taxation of High Net Worth Individuals in Sierra Leone

Start date: 14/06/2021

Completed

Block management system and formalisation: An ethnography and evaluation of the registration process in Freetown

Start date: 29/11/2021
Alex Kombat
View bio
Research Affiliate
Hannelore Niesten
View bio
Associate Postdoctoral Fellow
Jalia Kangave
View bio
Associate Research Fellow
Lucia Rossel
View bio
Research Affiliate
Mick Moore
View bio
Research Fellow & Publications Editor
Moyo Arewa
View bio
Programme Director, LoGRI
Ronald Waiswa
View bio
Research Affiliate
Samuel Jibao
View bio
Research Affiliate
Wilson Prichard
View bio
Associate Research Fellow, ICTD and Chair, LoGRI

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.