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
Rethinking mass tax registration campaigns: challenges and solutions
Taxpayer registration has been a primary concern for revenue administrations. While these bodies have recently been investing significant efforts into…
ICTD launches DFS TaxMap: A comprehensive visualisation tool on taxation of digital financial services in Africa
African revenue authority researchers gather to share insights on driving evidence-based tax policy
The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…
Stakeholder meeting on taxing the informal sector held in Abuja
Nigeria is facing a looming fiscal crisis, with its debt servicing equal to the revenue it generates. More than half…
ICTD researchers discuss taxation of high net worth individuals on TADAT podcast
ICTD Research Director Dr Giulia Mascagni has been featured in a third episode of the TADAT podcast series, sharing the…
Call for research proposals: Taxing the wealthy in lower-income countries
Taxation of wealthy individuals – broadly those with relatively high incomes and/or wealth as compared to national populations – presents…
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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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