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

Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

November 2020
Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

Research in Brief

How Best to Nudge Taxpayers? A Tailored Letter Experiment in Eswatini

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

Working Paper

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

October 2020
Seid Yimam Mohamed, Fissha Asmare Marye

Working Paper

How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini

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

Working Paper

What is Wrong with African Tax Administration?

September 2020
Mick Moore

Partner Publication

Simulating the Impact of Covid-19 on Formal Firms in Eswatini

September 2020
Adrienne Lees, Giulia Mascagni, Fabrizio Santoro

Partner Publication

Simulating the Impact of Covid-19 on Formal Firms in Rwanda

September 2020
Adrienne Lees, Giulia Mascagni, Fabrizio Santoro

Working Paper

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

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

Journal Article

Building a Social Contract? Understanding Tax Morale in Nigeria

August 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Research in Brief

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

African Tax Administration Paper

Who can make Ugandan Taxpayers more Compliant?

July 2020
Ronald Waiswa, Doris Akol, Milly Isingoma Nalukwago

Working Paper

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa
8 October 2018 – 09:00

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Capital Hotel and Spa, Haile Gebre Silase Street, Addis Ababa, Ethiopia

All individuals with an interest in taxation in Ethiopia are invited to attend the second annual meeting of the ETRN. The meeting will be held on October 8th from 9:00am to 5:00pm at the Capital Hotel in Addis Ababa. Dr

25 September 2018 – 18:00

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Munk School of Global Affairs and Public Policy, Bloor Street West, Toronto, ON, Canada

The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on

18 July 2018 – 09:00

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Ethiopian Civil Service University, Addis Ababa, Ethiopia

The Ethiopian Tax Research Network invites all to attend its second seminar, hosted at the Ethiopian Civil Service University (ECSU). The first speaker will be Dr Lemessa Bayissa, who will present “Towards Integrating Antecedents of Voluntary Tax Compliance.” The second

6 April 2018 – 10:00

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Uganda Revenue Authority, Nakawa – Jinja Road, Kampala, Uganda

The Uganda Revenue Authority (URA) hosted a workshop to disseminate the results of the research it has done in collaboration with the ICTD on taxing high net worth individuals. The event was attended by about 40 participants from the government,

Current

Investigating the Inclusion of Welfare Issues in the IMF’s Tax Policy Agenda: A Quantitative Analysis of Article IV Consultation Reports

Start date: 01/08/2025

Current

Extent and Distributional Implications of Non-Compliance with Local and National Taxes among Firms in Kampala, Uganda

Start date: 01/07/2022

Current

The Politics of Tax Reform in Pakistan

Start date: 05/01/2026

Current

Tracking Tax Compliance: Evaluating Pakistan’s Track and Trace System

Start date: 01/09/2025

Current

Navigating Tax Compliance in Pakistan: The Role of Heuristics in Self-Reporting Systems

Start date: 10/02/2025

Current

One-stop Shops as Intermediaries Between Digital States and Non-digital Populations

Start date: 11/11/2025

Current

Quis custodiet ipsos custodes? Experimental evidence of tax advice in Rwanda

Start date: 02/12/2024

Current

Collection Cost and Revenue: Evaluating the Cost-Effectiveness of Administration of the Tax Stamp in Ghana

Start date: 01/10/2024

Current

The Politics and Practice of Tax Targets

Start date: 10/07/2024

Current

Tax Officials and Tax Compliance: Attitudes to Enforcement and Implications on Taxpayer Compliance

Start date: 01/01/2022

Current

What Impacts Do Tax Agents Have on Taxpayer Compliance in Uganda? Evidence from eTax – Phase 2

Start date: 01/08/2026

Current

Artificial Intelligence for Smarter Tax Administration: Opportunities, Limits, and Evidence from Zambia – Phase 1

Start date: 01/01/2026
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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