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

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

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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