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…
Collaborative Research Improves Tax Compliance in Rwanda
The most reliable way for revenue authorities to find out how to improve tax compliance is to conduct large scale…
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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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