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
How can mirror statistics help combat customs fraud in developing countries?
International money laundering and international illicit financial flows (IFFs) are major problems for poor and rich countries alike, but especially…
Uganda should tax “Covid-19 winners” to fill revenue gaps
Globally, governments are adjusting their tax policies to help address the effects of the coronavirus pandemic. In most countries, these…
Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy
ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect, and support novel research…
How can African tax collectors help cope with the economic impacts of Covid-19?
There is no scarcity of criticism of the methods that OECD governments have used – and not used – to…
Response to Richard Bird’s Critique of “Innovations in Tax Compliance”
At the request of the ICTD, Professor Richard Bird generously agreed to review the new World Bank publication Innovations in…
Review of new World Bank framework “Innovations in Tax Compliance”
See here for a response to Professor Bird’s critique by the World Bank framework’s lead author and ICTD Research Director…
Dr Waziona Ligomeka appointed to UN Committee of Experts on International Cooperation in Tax Matters
The ICTD is very pleased to announce that Dr Waziona Ligomeka has been appointed to the United Nations Committee of…
Job Opportunity: Communications Consultant, DIGITAX Programme
Closing date for applications: July 24, 2021 The International Centre for Tax and Development (ICTD) is looking to hire a…
Opportunities for researchers to work with ICTD
Send an expression of interest by June 30th The ICTD is looking for talented, passionate and motivated junior researchers to…
Job Opportunity: Researcher, DIGITAX Programme
Closing date for applications: June 15, 2021 The ICTD has launched DIGITAX, a three-year research programme funded by the Bill…
ICTD’s Wilson Prichard and Vanessa van den Boogaard present at the 4th High-Level Tax Policy Dialogue
On August 26-27, the African Tax Administration Forum (ATAF) hosted its 4th High-Level Tax Policy Dialogue in partnership with the…
ICTD’s Wilson Prichard presents at virtual #DIYCSAE conference
The Centre for the Study of African Economies (CSAE) Conference 2020 is an annual event with a broad focus on…
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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