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 Customer is King: Evidence on VAT Compliance in Tanzania

October 2018
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville

African Tax Administration Paper

Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

September 2018
Andualem T. Mengistu, Giulia Mascagni

Research in Brief

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

September 2018
Merima Ali

Partner Publication

African Tax Outlook (ATO) – 2018

September 2018

Research in Brief

Why is Tax Education Important for Compliance?

August 2018
Giulia Mascagni, Fabrizio Santoro

Research in Brief

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

August 2018
Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes

Working Paper

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

July 2018
Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes

Policy Brief

Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities

June 2018
Wilson Prichard

Working Paper

Tax in Development: Towards a Strategic Aid Approach

May 2018
Olav Lundstøl

Book

Taxing Africa: Coercion, Reform and Development

May 2018
Mick Moore, Wilson Prichard, Odd-Helge Fjeldstad

Policy Brief

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

May 2018
Wilson Prichard

Working Paper

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

May 2018
Merima Ali

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

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
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.