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
First tax conference in Sierra Leone hailed a success
Call for Applications: Four fully-funded PhD scholarships in tax and development
The International Centre for Tax and Development (ICTD) is a research centre aiming to improve tax policy and administration in…
Researchers and policymakers to discuss tax collection for Sierra Leone’s development
New MOU and learning activities strengthen ICTD’s partnership with Uganda Revenue Authority
The ICTD is pleased to announce it has re-signed its long-standing memorandum of understanding (MOU) with the Uganda Revenue Authority…
Job Opportunity: Senior Communications Consultant, DIGITAX Programme
Closing date for applications: May 8th, 2022 The International Centre for Tax and Development (ICTD) is looking to hire a…
Announcing the Local Government Revenue Initiative (LoGRI)
In 2017, the ICTD launched the Africa Property Tax Initiative (APTI) to support efforts to strengthen property taxation across Africa….
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The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &
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The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax
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The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. https://youtu.be/L4N4p7agD8U The Topic: There is now very substantial and growing interest in tax transparency
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