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
Can a digital stamp fix Pakistan’s significant tax gap?
Buy a pack of cigarettes in Pakistan today, and there is a one-in-three chance it carries no valid tax stamp….
Are tax administrations AI-ready? Lessons from ICTD’s Forum on the Future of Tax Reform
The new World Bank World Development Report argues that tax administration is one of the more plausible early use cases…
Using technology to encourage voluntary compliance: Digital Eye in Pakistan
The IRD is finding its mojo
The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda
In the 18th century, philosopher Jeremy Bentham envisioned the panopticon: a circular prison where guards could observe all inmates without…
From agriculture to tax: How the ICTD course changed one man’s career
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
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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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