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

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

November 2016
Giulia Mascagni, Christopher Nell, Nara Monkam

Working Paper

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

November 2016
Giulia Mascagni, Christopher Nell, Nara Monkam, Denis Mukama

Working Paper

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

September 2016
Giulia Mascagni, Nara Monkam, Christopher Nell

Policy Brief

What Have We Learned About Tax Compliance in Africa?

May 2016
Odd-Helge Fjeldstad

Research in Brief

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

May 2016
Giulia Mascagni, Andualem T. Mengistu

Journal Article

The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

May 2016
Mirza Hassan, Wilson Prichard

Journal Article

The Politics of Taxation: Introduction to the Special Section

May 2016
Mick Moore, Wilson Prichard, Giulia Mascagni, Muhammad Mujtaba Piracha, Samuel Jibao, Armin von Schiller, Christian von Haldenwang, Maksym Ivanyna, Ingo Bordon, Oliver Morrissey, Mirza Hassan

Working Paper

Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

April 2016
Gustavo A. Flores-Macías

Working Paper

A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010

April 2016
Giulia Mascagni

Research in Brief

Obstacles to Increasing Tax Revenues in Low Income Countries

April 2016
Mick Moore

Working Paper

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

February 2016
Giulia Mascagni

Working Paper

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

February 2016
Jalia Kangave, Susan Nakato, Ronald Waiswa, Patrick Lumala Zzimbe

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

Completed

Survey of Taxpayers in Eswatini: Compliance Costs, Digital Services, and Attitudes towards Compliance

Start date: 01/01/2026

Completed

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda

Current

Gender and Tax Compliance

Start date: 10/05/2023

Completed

Tax Compliance Costs: Uganda

Start date: 23/02/2023

Current

Women in Ethiopian Tax Administrations: Evidence on representation and performance

Start date: 10/02/2022

Completed

What is the distributional impact of the income and consumption tax reforms in Liberia?

Start date: 19/09/2023

Completed

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

Start date: 08/08/2023

Completed

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

Start date: 08/12/2021

Completed

Mobile money and quality of tax administration and tax policy in developing countries

Start date: 16/08/2023

Completed

Assessing the impact of e-filing and e-payment in Senegal

Start date: 15/08/2023

Current

Taxation of High Net Worth Individuals in Sierra Leone

Start date: 14/06/2021

Completed

Block management system and formalisation: An ethnography and evaluation of the registration process in Freetown

Start date: 29/11/2021
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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