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…
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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