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

Research in Brief

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

June 2024
Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser, Megan Campbell

Research in Brief

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

June 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Working Paper

Using Machine Learning to Catch Bogus Firms

June 2024
Aprajit Mahajan, Shekhar Mittal, Ofir Reich, Taha Barwahwala

Research in Brief

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

June 2024
Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, Jane Nabuyondo

African Tax Administration Paper

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

June 2024
Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, Jane Nabuyondo

Research in Brief

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

June 2024
Seid Yimam Mohamed, Yalew Mekonnen

Research in Brief

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

May 2024
Seid Yimam Mohamed, Fissha Asmare Marye, Mick Moore

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

May 2024
Naphtal Hakizimana, Fabrizio Santoro

Policy Brief

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

May 2024
Hannelore Niesten

Research in Brief

Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

May 2024
Alphonse Noah, Ruth Tacneng

Working Paper

Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

May 2024
Alphonse Noah, Ruth Tacneng

African Tax Administration Paper

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

May 2024
Edward Groening, Mick Moore, Denis Mukama, Ronald Waiswa

Virtual

24 March 2021 – 13:00

•

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

•

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

•

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

•

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

Mapping Property Tax Compliance in Freetown, Sierra Leone

Start date: 06/09/2022

Completed

Tax Messaging and Compliance Behavior: Does Varying Messaging on Tax Bills Influence Compliance?

Start date: 16/11/2022

Completed

Participatory Budgeting and Tax Compliance in a Weak State: Evidence from Sierra Leone

Start date: 02/11/2022

Completed

Rebuilding the Social Compact: Urban Service Delivery and Property Taxes in Pakistan

Start date: 11/11/2022

Completed

Public Reporting and Property Tax Compliance: A Field Experiment in Kampala, Uganda

Start date: 11/08/2022

Completed

Anatomy of Filing Non-Compliance in VAT Systems

Start date: 01/11/2022

Completed

Perversity in Sri Lanka’s tax administration

Start date: 01/11/2022

Current

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Start date: 03/01/2022

Completed

The Promise and Limitations of Information Technology for Tax Administration

Start date: 01/06/2018

Completed

Understanding Retail Central Bank Digital Currencies and their Potential for Revenue Authorities

Start date: 01/01/2022

Completed

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Start date: 01/01/2022

Completed

Leveraging DFS and Digital IDs for Improved Tax Collection in the Togo Revenue Authority (OTR)

Start date: 01/01/2022
Alex Kombat
View bio
Research Affiliate
Hannelore Niesten
View bio
Associate Postdoctoral Fellow
Jalia Kangave
View bio
Associate Research Fellow
Lucia Rossel
View bio
Research Affiliate
Mick Moore
View bio
Research Fellow & Publications Editor
Moyo Arewa
View bio
Programme Director, LoGRI
Ronald Waiswa
View bio
Research Affiliate
Samuel Jibao
View bio
Research Affiliate
Wilson Prichard
View bio
Associate Research Fellow, ICTD and Chair, LoGRI

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.