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
Tax incentives for digital payments – Lessons for African tax administration organisations
China and Tax Administration Revelations: book review by Mick Moore
I have come to expect that good research into how China’s government organisations actually function is likely to tell us…
In search of equality: Can taxes be good advocates?
Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to collect qualitative evidence for…
Broadening the tax horizon through information: the power of third-party data for African tax administrations
It is fair to say that taxation cannot exist without information. To calculate taxes and enforce compliance, tax administrations need…
When does tax administration become a constitutional issue?
Tax and law courts are not strangers. In fact, courts are often called to adjudicate the interpretation of complex tax…
The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference
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
ICTD’s Giulia Mascagni will be a guest on the next TADAT Coffee Chats to discuss the topic “Tax and Gender: How it Contributes to Domestic Revenue Mobilisation”. It’s going to be an exciting discussion with Varsha Singh, Head of the
In person
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Timezone: Europe/Helsinki
In person
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Timezone: Europe/London
Virtual
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Timezone: Europe/London
The Innovations in Tax Compliance program is launching its publication “Building Trust, Navigating Politics, and Tailoring Reforms.” The virtual event will delve into the new integrated framework and strategies for strengthening tax compliance and tax reform. Report authors will share
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