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 do entrepreneurs in the poorest countries navigate taxes?
In low-income countries, small firms account for the majority of taxpayers (World Bank 2011). Yet we know little about how…
Cash on delivery for domestic resource mobilisation? Three key challenges
Nancy Lee from the Centre for Global Development (CGD) recently published a piece arguing for a “surge in support” for…
Three wealth tax add-ons developing countries should consider
Interest in wealth taxes has spiked recently due to disclosures of tax-haven abuses by the ultra-wealthy (the Panama Papers in…
Updated Government Revenue Dataset provides new insights into developing country tax collection trends
The increasing focus on domestic resource mobilization in developing countries means that, for researchers and policy makers, access to accurate…
Make informal businesses profitable, then seek taxes
Last week I participated in a panel discussion at the Kenya Revenue Authority (KRA) Tax Summit on tax policy and…
Give and you shall receive? Taxation and fiscal contracts in Africa
Last week, the Institute of Development Studies hosted its 50th anniversary conference titled “States, Markets and Society“. As part of…
ICTD recruiting Research Fellow & Lead Researcher for DIGITAX programme
ICTD is seeking a Lead Researcher for our new three-year research programme funded by the Bill and Melinda Gates Foundation…
Research to Policy: NTRN research presented at the Nigeria Governors’ Forum
NTRN grantee Dr Abdulsalam Mas’ud participated in the Nigeria Governors’ Forum‘s (NGF) Internally Generated Revenue Peer Learning Event ‘The Imperative…
Dr. Waziona Ligomeka appointed Director of Policy, Planning & Research of Malawi Revenue Authority
The ICTD is pleased to share that Dr. Waziona Ligomeka has been appointed as the Director of Policy, Planning and…
ICTD CEO and Research Director present at Addis Tax Initiative conference
The ATI/ITC Tax and Development Conference was held this week in Berlin. ICTD CEO Professor Mick Moore spoke on the…
Better Tax initiative launched in Nigeria
The Nigerian Economic Summit Group (NESG) launched the Better Tax initiative on May 15th in Lagos. The initiative seeks to…
Call for research proposals on taxation of self-employed professionals (Closed)
The ICTD is open to new research proposals on the taxation of self-employed professionals in sub-Saharan Africa and South Asia….
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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