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
Open Societies, Tax, and the British Aid Programme
What is the connection between taxation and more open societies that the British aid programme aims to support? In long-term…
Informal Work and Auto-Entrepreneurship Laws in the Maghreb: What can Tunisia learn from Morocco?
Informal economies in North Africa have frequently captured public attention in recent years. They not only make up over half…
The Addis Tax Initiative Declaration 2025: Renewing commitment for action on domestic revenue mobilisation
It is widely recognised that “business as usual” will not close the estimated financing gap of USD 2.5 trillion that…
Taxpayer education: Why it matters and how research can help
Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored topic. Using evidence from…
How governments can use the coronavirus pandemic to build better tax systems
Amid the Covid-19 pandemic, changes that might ordinarily take a few years are now occurring in the span of just…
The unintended consequences of taxing mobile money transactions
Mobile money taxation is, for some, a controversial topic. One the one hand, it is critical for developing countries to…
Announcing Giulia Mascagni as new ICTD Executive Director
We are delighted to announce Giulia Mascagni will be ICTD’s new Executive Director from 1st July 2024. Mascagni is taking…
Consultancy Opportunity: Technical Coordinator (LoGRI/IGC), Sierra Leone
Wilson Prichard Leads Session on Revenue Systems at Harvard Ministerial Leadership Forum
Harvard University hosted its annual Harvard Ministerial Leadership Forum last month welcoming finance and economic planning ministers from Africa, the…
Dr Jibao underscores value of collaborative research in video interview
Insights on Ghana’s e-levy: What do we know nearly two years on?
Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference
On February 9, 2024, the Rwanda Revenue Authority (RRA) and the International Centre for Tax and Development (ICTD) co-hosted the…
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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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