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
Implementing a systems approach for effective property taxation in Ghana
Ghanaian local governments – metropolitan, municipal, and district assemblies (MMDAs) – face several challenges preventing them from raising more revenue…
Increasing collection of income taxes via property ownership: The Borno State experience
Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led to the destruction…
Pandora’s box is open: What should lower-income countries do to tax the wealthy now?
The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich and powerful hide their…
Developing and adopting new digital tools for property tax reform in Dakar, Senegal
In June 2021, eight Senegalese tax agents based in the fiscal centre of Pikine, the country’s second largest city, generated…
Cannabis taxation – A new revenue source for development?
In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational use – has become…
Digitising taxation in Nigeria: Challenges and recommendations
In 2016, Nigeria’s Presidential Enabling Business Environment Council recognised that Nigeria should not be left behind in the emerging digitisation…
Nigeria’s historic tax reform led by ICTD tax course alum
Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa
Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…
The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025
What is the potential of digital finance, a cashless economy and system interoperability for strengthening tax administration in lower- and…
ICTD-RRA conference discusses future of digital tax administration
Digital Public Infrastructure and Taxation in Africa – what have we learnt and what’s next?
ICTD policy impact featured in Institute of Development Studies’ latest Annual Review
Virtual
•
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
•
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
•
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
•
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
Sign up to our Newsletter
Stay up to date with the latest articles, publications, events and more.