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
Job Opportunity: Programme Manager, DIGITAX
Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…
DIGITAX working papers examine the intersection between technology, tax policies & collection methods
DIGITAX is a new ICTD research programme aimed at generating knowledge and evidence to support governments in overcoming the challenges…
ICTD’s Giulia Mascagni featured on IMF podcasts in conversation with Mick Keen
ICTD Research Director Dr Giulia Mascagni has been featured in two episodes of the IMF’s TADAT podcast, sharing the latest…
In Remembrance of Agnes Kanyangeyo
It is with great sadness that we would like to inform our wider network of the passing of Agnes Kanyangeyo,…
New World Bank framework for tax reform developed in partnership with the ICTD
In many developing countries, tax revenues remain far below levels needed to provide citizens with basic services or fund extra…
Call for research proposals on digital financial services, digital ID, and taxation
Background The rapid expansion of mobile money and broader digital financial services (DFS) as well as the increased relevance of…
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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
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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
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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
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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,
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