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
A home-grown remedy for Sri Lanka’s revenue crisis?
Sri Lankans sometimes like to claim perverse records for their country. You will likely have heard the proud assertion that…
Why African governments should tax the rich
A great deal of attention has been paid to the obstacles African governments face in effectively taxing the profits of…
The ICTD government revenue dataset: still the best option for researchers
In 2010, the ICTD launched efforts to create the ICTD government revenue dataset (GRD), which is increasingly recognized as the…
Promoting Tax Bargains in Uganda and Beyond: The Importance of Civil Society and Parliamentarians
While developing countries have acknowledged the importance of domestic resource mobilization in development, in practice, not enough attention is being…
Making VAT more visible can be an efficient tool in building a tax-paying culture
A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on…
The Sustainable Development Goals – Reject Tax Targeting
There is good news in the agenda for the Third Financing for Development Conference to be held in Addis Ababa…
Take part in public consultation on minimum standards for tax expenditure reporting
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
ICTD and Zambia Revenue Authority host Future of Tax Reform forum in Lusaka
National tax compliance survey launched in Eswatini
ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…
Championing evidence-based policymaking: URA hosts its first Research Day
•
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.