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

Technology Evolution and Tax Compliance: Evidence from Rwanda

September 2023
Lucia Rossel, Fabrizio Santoro, Naphtal Hakizimana

Research in Brief

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

August 2023
Wilson Prichard

African Tax Administration Paper

Technology Evolution and Tax Compliance: Evidence from Rwanda

August 2023
Naphtal Hakizimana, Fabrizio Santoro

Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

August 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Working Paper

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

August 2023
Seid Yimam Mohamed, Yalew Mekonnen

Working Paper

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

July 2023
Seid Yimam Mohamed, Fissha Asmare Marye, Mick Moore

Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

July 2023
Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini, Vanessa van den Boogaard

Research in Brief

Technology and Tax: Adoption and Impacts of E-services in Rwanda

June 2023
Kelbesa Megersa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, Yves Nsengiyumva

Research in Brief

Digital Merchant Payments as a Medium of Tax Compliance

June 2023
Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, Fabrizio Santoro

Journal Article

Can tax agents support tax compliance in low-income countries? Evidence from Uganda

May 2023
Giovanni Occhiali, Fredrick Kalyango

Journal Article

Technology Evolution and Tax Compliance: Evidence From Rwanda

May 2023
Naphtal Hakizimana, Fabrizio Santoro

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

April 2023
Max Gallien, Vanessa van den Boogaard
8 October 2018 – 09:00

•

Capital Hotel and Spa, Haile Gebre Silase Street, Addis Ababa, Ethiopia

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

25 September 2018 – 18:00

•

Munk School of Global Affairs and Public Policy, Bloor Street West, Toronto, ON, Canada

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

18 July 2018 – 09:00

•

Ethiopian Civil Service University, Addis Ababa, Ethiopia

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

6 April 2018 – 10:00

•

Uganda Revenue Authority, Nakawa – Jinja Road, Kampala, Uganda

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,

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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