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

Tax Compliance in Multi-Tiered Tax Systems: Evidence from Cross-Linked Business Tax Records in Uganda

May 2026
Stephan Dietrich, Yannick Markhof, Rose Camille Vincent

Working Paper

Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal

May 2026
Léo Czajka, Awa Diouf, Fabrizio Santoro

Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

January 2026
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert, Fabrizio Santoro

Partner Publication

The Panopticon Taxman: the Impact of E-invoicing on VAT Compliance in Uganda

January 2026
Adrienne Lees, Maria Jouste, Nicholas Musoke, Joseph Okello Ayo

Research in Brief

The Impact of Tax Agents on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

October 2025
Giovanni Occhiali, Fredrick Kalyango

Research in Brief

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini (Summary of African Tax Administration Paper 43)

October 2025
Fabrizio Santoro, Phindile T. Masuku, Tanele Magongo

African Tax Administration Paper

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

October 2025
Fabrizio Santoro, Phindile T. Masuku, Tanele Magongo

Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

September 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, Naphtal Hakizimana

Journal Article

The state-capital nexus in fragile contexts: a case study of tax relations in Somalia

August 2025
Gayatri Sahgal

Journal Article

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

July 2025
Phindile T. Masuku, Fabrizio Santoro, Ziyanda Dlamini

Research in Brief

Understanding Corporate Income Tax Payment Compliance in Eswatini

June 2025
Phindile T. Masuku, Ziyanda Dlamini, Fabrizio Santoro

African Tax Administration Paper

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

June 2025
Phindile T. Masuku, Ziyanda Dlamini, Fabrizio Santoro

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

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
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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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