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
Can a digital stamp fix Pakistan’s significant tax gap?
Buy a pack of cigarettes in Pakistan today, and there is a one-in-three chance it carries no valid tax stamp….
Are tax administrations AI-ready? Lessons from ICTD’s Forum on the Future of Tax Reform
The new World Bank World Development Report argues that tax administration is one of the more plausible early use cases…
Using technology to encourage voluntary compliance: Digital Eye in Pakistan
The IRD is finding its mojo
The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda
In the 18th century, philosopher Jeremy Bentham envisioned the panopticon: a circular prison where guards could observe all inmates without…
From agriculture to tax: How the ICTD course changed one man’s career
Nigeria’s historic tax reform led by ICTD tax course alum
Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…
The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025
What is the potential of digital finance, a cashless economy and system interoperability for strengthening tax administration in lower- and…
ICTD-RRA conference discusses future of digital tax administration
Digital Public Infrastructure and Taxation in Africa – what have we learnt and what’s next?
ICTD policy impact featured in Institute of Development Studies’ latest Annual Review
Virtual
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Timezone: Europe/London
ICTD’s Giulia Mascagni will be a guest on the next TADAT Coffee Chats to discuss the topic “Tax and Gender: How it Contributes to Domestic Revenue Mobilisation”. It’s going to be an exciting discussion with Varsha Singh, Head of the
In person
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Timezone: Europe/Helsinki
In person
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
The Innovations in Tax Compliance program is launching its publication “Building Trust, Navigating Politics, and Tailoring Reforms.” The virtual event will delve into the new integrated framework and strategies for strengthening tax compliance and tax reform. Report authors will share
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