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.
Key Resources
Tax Administration and Compliance Library
Enforcement, facilitation and trust: why pay taxes?
The government of Kaduna State, Nigeria, has been working to increase tax collection by broadening the tax base, investing in…
What Nigerians really think about tax
Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below…
Improving property tax collection: Lessons from Uganda
Local governments (LGs) across Uganda have recently been looking for ways to improve yields from their property tax systems. The…
How to cast a wider tax net? Experimental evidence from Costa Rica
Many firms around the world fail to file their tax declarations, even if they are formally registered. This problem is…
Taxing Africa: Power, Politics, and Public Participation
Over the past decade, international attention has increasingly focused on the potential contribution of taxation to improved development outcomes. In…
Can Wealth Taxation Work in Developing Countries?
Developed countries have recently begun considering wealth taxes to raise revenue and curb rising inequality. Should developing countries follow suit?…
Take part in public consultation on minimum standards for tax expenditure reporting
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
ICTD and Zambia Revenue Authority host Future of Tax Reform forum in Lusaka
National tax compliance survey launched in Eswatini
ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…
Championing evidence-based policymaking: URA hosts its first Research Day
•
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
•
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
•
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
•
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,
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.