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…
Rethinking mass tax registration campaigns: challenges and solutions
Taxpayer registration has been a primary concern for revenue administrations. While these bodies have recently been investing significant efforts into…
ICTD launches DFS TaxMap: A comprehensive visualisation tool on taxation of digital financial services in Africa
African revenue authority researchers gather to share insights on driving evidence-based tax policy
The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…
Stakeholder meeting on taxing the informal sector held in Abuja
Nigeria is facing a looming fiscal crisis, with its debt servicing equal to the revenue it generates. More than half…
ICTD researchers discuss taxation of high net worth individuals on TADAT podcast
ICTD Research Director Dr Giulia Mascagni has been featured in a third episode of the TADAT podcast series, sharing the…
Call for research proposals: Taxing the wealthy in lower-income countries
Taxation of wealthy individuals – broadly those with relatively high incomes and/or wealth as compared to national populations – presents…
•
The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &
•
The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax
•
The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. https://youtu.be/L4N4p7agD8U The Topic: There is now very substantial and growing interest in tax transparency
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.