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
Unpacking Zambia’s proposed mobile money levy: Lessons and considerations
Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference
Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries
Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected…
ICTD’s new web portal on taxation of digital financial services in Africa
Helping Politicians to Break Bad Tax Habits
Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring that their friends and…
Electronic tax administration: Insights from Rwanda where manual practices persist
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
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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