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
Enforcement, facilitation and trust: why pay taxes?
The government of Kaduna State, Nigeria, has been working to increase tax collection by broadening the tax base, investing in…
What Nigerians really think about tax
Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below…
Improving property tax collection: Lessons from Uganda
Local governments (LGs) across Uganda have recently been looking for ways to improve yields from their property tax systems. The…
How to cast a wider tax net? Experimental evidence from Costa Rica
Many firms around the world fail to file their tax declarations, even if they are formally registered. This problem is…
Taxing Africa: Power, Politics, and Public Participation
Over the past decade, international attention has increasingly focused on the potential contribution of taxation to improved development outcomes. In…
Can Wealth Taxation Work in Developing Countries?
Developed countries have recently begun considering wealth taxes to raise revenue and curb rising inequality. Should developing countries follow suit?…
Job Opportunity: Programme Manager, DIGITAX
Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…
DIGITAX working papers examine the intersection between technology, tax policies & collection methods
DIGITAX is a new ICTD research programme aimed at generating knowledge and evidence to support governments in overcoming the challenges…
ICTD’s Giulia Mascagni featured on IMF podcasts in conversation with Mick Keen
ICTD Research Director Dr Giulia Mascagni has been featured in two episodes of the IMF’s TADAT podcast, sharing the latest…
In Remembrance of Agnes Kanyangeyo
It is with great sadness that we would like to inform our wider network of the passing of Agnes Kanyangeyo,…
New World Bank framework for tax reform developed in partnership with the ICTD
In many developing countries, tax revenues remain far below levels needed to provide citizens with basic services or fund extra…
Call for research proposals on digital financial services, digital ID, and taxation
Background The rapid expansion of mobile money and broader digital financial services (DFS) as well as the increased relevance of…
Virtual
•
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
•
Timezone: Europe/Helsinki
In person
•
Timezone: Europe/London
Virtual
•
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
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.