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

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.