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 Annual Meeting in Kigali: “What Next for Tax Research in Africa?”
ICTD announces new capacity building program with Uganda and Rwanda revenue authorities
On February 8th, the International Centre for Tax and Development (ICTD) announced a new capacity-building program with the Ugandan and…
ICTD Welcomes New Research Proposals (Call now closed)
The ICTD is now in a position to fund new research proposals on tax and development. We welcome all proposals…
ICTD and URA host African Tax Administrators’ Research Day
ICTD Capacity Building Manager Jalia Kangave with Denis Mukama of the Rwanda Revenue Authority and Milly Isingoma Nalukwago of the…
ICTD signs MOU with FIRS for collaboration on tax research in Nigeria
FIRS Executive Chairman Tunde Fowler and ICTD CEO Professor Mick Moore after signing the MOU. On September 13th, the ICTD…
Ethiopian Tax Research Network Launched in Addis Ababa
On September 20th, the ICTD launched the Ethiopian Tax Research Network (ETRN) at the Capital Hotel in Addis Ababa. Funded…
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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