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…
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….
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All individuals with an interest in taxation in Ethiopia are invited to attend the second annual meeting of the ETRN. The meeting will be held on October 8th from 9:00am to 5:00pm at the Capital Hotel in Addis Ababa. Dr
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The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on
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The Ethiopian Tax Research Network invites all to attend its second seminar, hosted at the Ethiopian Civil Service University (ECSU). The first speaker will be Dr Lemessa Bayissa, who will present “Towards Integrating Antecedents of Voluntary Tax Compliance.” The second
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The Uganda Revenue Authority (URA) hosted a workshop to disseminate the results of the research it has done in collaboration with the ICTD on taxing high net worth individuals. The event was attended by about 40 participants from the government,
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