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

Perceptions of VAT Compliance in Ethiopia

August 2019
Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou, Assefa Gezae Huluf

African Tax Administration Paper

How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority

July 2019
Jova Mayega, Robert Ssuuna, Muhammad Mubajje, Milly Isingoma Nalukwago, Lawrence Muwonge

Research in Brief

Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?

June 2019
Fabrizio Santoro, Winnie Mdluli

Research in Brief

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

June 2019
Abis Getachew

African Tax Administration Paper

Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa

June 2019
Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou, Assefa Gezae Huluf

African Tax Administration Paper

Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

June 2019
Ronald Waiswa, Sebsbie Fekade, Asnakech Lake

Research in Brief

Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria

June 2019
Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

African Tax Administration Paper

Intelligent Government: How Research Can Help Increase Tax Compliance

May 2019
Mick Moore

African Tax Administration Paper

Small Business Use of the Integrated Tax Administration System in Nigeria

May 2019
Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

African Tax Administration Paper

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

May 2019
Abis Getachew

Research in Brief

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

May 2019
Abdulsalam Mas’ud

African Tax Administration Paper

Nil-Filing in Eswatini: Should the Revenue Administration be Concerned?

May 2019
Fabrizio Santoro, Winnie Mdluli

Virtual

24 March 2021 – 13:00

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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

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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

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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

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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

Mapping Property Tax Compliance in Freetown, Sierra Leone

Start date: 06/09/2022

Completed

Tax Messaging and Compliance Behavior: Does Varying Messaging on Tax Bills Influence Compliance?

Start date: 16/11/2022

Completed

Participatory Budgeting and Tax Compliance in a Weak State: Evidence from Sierra Leone

Start date: 02/11/2022

Completed

Rebuilding the Social Compact: Urban Service Delivery and Property Taxes in Pakistan

Start date: 11/11/2022

Completed

Public Reporting and Property Tax Compliance: A Field Experiment in Kampala, Uganda

Start date: 11/08/2022

Completed

Anatomy of Filing Non-Compliance in VAT Systems

Start date: 01/11/2022

Completed

Perversity in Sri Lanka’s tax administration

Start date: 01/11/2022

Current

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Start date: 03/01/2022

Completed

The Promise and Limitations of Information Technology for Tax Administration

Start date: 01/06/2018

Completed

Understanding Retail Central Bank Digital Currencies and their Potential for Revenue Authorities

Start date: 01/01/2022

Completed

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Start date: 01/01/2022

Completed

Leveraging DFS and Digital IDs for Improved Tax Collection in the Togo Revenue Authority (OTR)

Start date: 01/01/2022
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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