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…
ICTD Annual Meeting in Kigali: “What Next for Tax Research in Africa?”
ICTD announces new capacity building program with Uganda and Rwanda revenue authorities
On February 8th, the International Centre for Tax and Development (ICTD) announced a new capacity-building program with the Ugandan and…
ICTD Welcomes New Research Proposals (Call now closed)
The ICTD is now in a position to fund new research proposals on tax and development. We welcome all proposals…
ICTD and URA host African Tax Administrators’ Research Day
ICTD Capacity Building Manager Jalia Kangave with Denis Mukama of the Rwanda Revenue Authority and Milly Isingoma Nalukwago of the…
ICTD signs MOU with FIRS for collaboration on tax research in Nigeria
FIRS Executive Chairman Tunde Fowler and ICTD CEO Professor Mick Moore after signing the MOU. On September 13th, the ICTD…
Ethiopian Tax Research Network Launched in Addis Ababa
On September 20th, the ICTD launched the Ethiopian Tax Research Network (ETRN) at the Capital Hotel in Addis Ababa. Funded…
Virtual
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Timezone: Europe/London
Watch the event recording here. On February 8th, the ICTD’s Research Director Dr Giulia Mascagni will be speaking as a panellist at an event focusing on taxpayer education. Read her paper on the role of taxpayer education in Africa, on
Virtual
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Timezone: Europe/London
The ICTD’s Research Director Giulia Mascagni will be beginning this spring’s Tax for Development webinar series. This upcoming webinar, The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda, is the first of a series of
Virtual
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Timezone: America/New_York
What impact has the Covid-19 pandemic had on taxpayer perceptions and tax compliance in low-income countries? In this seminar hosted by the World Bank, the ICTD’s Research Director Dr. Giulia Mascagni will present results from new research in Rwanda. Recently
Virtual
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Timezone: Europe/London
A central aspect of institutional development in developing economies is building tax systems capable of raising revenues from broad tax bases; i.e., acquiring fiscal capacity. Improved fiscal capacity allows countries to generate much-needed resources for the provision of public goods
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