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

African Tax Administration Paper

What is the Role of Taxpayer Education in Africa?

April 2018
Giulia Mascagni, Fabrizio Santoro

Research in Brief

Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant?

March 2018
Roel Dom

Policy Brief

Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

February 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

January 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

How Do We Research Tax Morale at the Subnational Level?

January 2018
Jalia Kangave, Giulia Mascagni, Mick Moore

Partner Publication

How Do We Research Tax Morale at the Subnational Level?

January 2018
Jalia Kangave, Giulia Mascagni, Mick Moore

Working Paper

How Can Governments of Low-Income Countries Collect More Tax Revenue?

November 2017
Mick Moore, Wilson Prichard

Journal Article

From the Lab to the Field: A Review of Tax Experiments

March 2017
Giulia Mascagni

Journal Article

Structural Power in Comparative Political Economy: Perspectives from Policy Formulation in Latin America

January 2017
Tasha Fairfield

Working Paper

Using Internal and External Sources of Information to Reduce Customs Evasion

January 2017
Cyril Chalendard

Policy Brief

Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

November 2016
Rhiannon McCluskey

Working Paper

Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

November 2016
Denis Mukama, John Karangwa, Naphtal Hakizimana
16 October 2017 – 09:00

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Best Western Premier Garden Hotel, Berkeley Road, Entebbe, Uganda

The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &

12 September 2017 – 09:00

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Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax

8 August 2017 – 00:00

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Institute of Development Studies, Falmer, United Kingdom

The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. https://youtu.be/L4N4p7agD8U The Topic: There is now very substantial and growing interest in tax transparency

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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