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
Uganda’s tax system is a drain on small businesses: how to set them free
Taxes, trust, and transparency: Lessons for Ghana’s fiscal future
Ghanaian President John Mahama’s government presented its much-awaited 2025 budget last month. In it, Finance Minister Cassiel Ato Forson outlines…
From Identification to Stronger Tax Administration: Can Digital IDs Deliver?
In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are fundamental to improving public…
Ghana’s e-levy: 3 lessons from the abolished mobile money tax
Four priority areas for next year’s Financing for Development Conference
The digital transformation of tax administrations: What’s in it for low-income countries?
As governments worldwide, particularly in low- and middle-income countries (LMICs), push towards digital transformation, the platformisation of public services offers…
Dr Waziona Ligomeka appointed to UN Committee of Experts on International Cooperation in Tax Matters
The ICTD is very pleased to announce that Dr Waziona Ligomeka has been appointed to the United Nations Committee of…
Job Opportunity: Communications Consultant, DIGITAX Programme
Closing date for applications: July 24, 2021 The International Centre for Tax and Development (ICTD) is looking to hire a…
Opportunities for researchers to work with ICTD
Send an expression of interest by June 30th The ICTD is looking for talented, passionate and motivated junior researchers to…
Job Opportunity: Researcher, DIGITAX Programme
Closing date for applications: June 15, 2021 The ICTD has launched DIGITAX, a three-year research programme funded by the Bill…
ICTD’s Wilson Prichard and Vanessa van den Boogaard present at the 4th High-Level Tax Policy Dialogue
On August 26-27, the African Tax Administration Forum (ATAF) hosted its 4th High-Level Tax Policy Dialogue in partnership with the…
ICTD’s Wilson Prichard presents at virtual #DIYCSAE conference
The Centre for the Study of African Economies (CSAE) Conference 2020 is an annual event with a broad focus on…
Virtual
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Timezone: Europe/London
Property valuation is essential for effectively mobilising property tax revenue. While it may seem straightforward in theory, in practice multiple administrative, legal, political, and financial challenges continue to limit effective property valuation across Africa. Dominant valuation methods have significant trade-offs
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Public Policies, Institutions and Developing Countries: What are the strategic challenges to address the impact of the Covid-19 pandemic? Register to attend here. The Covid-19 pandemic has had a devastating impact on the health and social fabric of society, and
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On June 15th, the ICTD’s founder and Senior Fellow Professor Mick Moore (pictured on the left) will be giving a webinar in a new series hosted by the United Nations University World Institute for Development Economics Research (UNU-WIDER). He will
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You are cordially invited to the third Ethiopian Tax Research Network seminar, hosted at Addis Ababa University (AAU). The first speaker will be Dr. Wollela Yesegat, Assistant Professor at AAU, who will present on “Micro Business Taxation in Ethiopia”. The
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