Research Theme

Tax and Governance

Discovering how and why increased taxation can spur statebuilding and government accountability is crucial across all countries. Combining tax and governance gives us a richer picture of how the right kinds of taxation can deliver more and better for taxpayers, and what success is contingent on. When tax and governance operate well, both local and national governments benefit.

Led By

Nothing to show.

Key Resources

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

July 2026

Policy Brief

Governing the Exchange of Tax Data in Digital Public Infrastructure: Law, Rights, and the Protection of Citizens in Data-Driven Systems

July 2026

Daisy Ogembo, Hannelore Niesten

Journal Article

Citizens’ aid preferences amid state collapse: Experimental evidence from Haiti

April 2026

Ana Isabel López García, Sarah Berens

Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

October 2025

Fabrizio Santoro, Lucia Rossel

Tax and Governance Library

Partner Publication

The Changing Politics of Tax Policy Reform in Developing Countries

February 2013

Mick Moore

Partner Publication

The Governance Agenda in Long Term Perspective: Globalisation, Revenues and the Differentiation of States

October 2011

Mick Moore

Partner Publication

Taxation and State Building: Towards a Governance Focused Tax Reform Agenda

September 2010

Wilson Prichard

Book

Taxation and State-Building in Developing Countries: Capacity and Consent

January 2008

Deborah Brautigam, Odd-Helge Fjeldstad, Mick Moore

14 December 2023

The UN Tax Committee spreads its wings

Sol Picciotto

After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor Sol Picciotto reflects in…

20 November 2023

Unpacking Zambia’s proposed mobile money levy: Lessons and considerations

Hannelore Niesten

As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by…

11 August 2023

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

Celeste Scarpini, Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected…

25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Awa Diouf, Hannelore Niesten

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services….

11 July 2023

Helping Politicians to Break Bad Tax Habits

Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring that their friends and…

6 July 2023

Electronic tax administration: Insights from Rwanda where manual practices persist

Fabrizio Santoro, Kelbesa Megersa

The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not…

26 May 2022

ICTD’s ‘The Routledge Handbook of Smuggling’ book editor featured on ‘Between the Lines’ podcast

ICTD Research Fellow Max Gallien was interviewed by BBC journalist Sana Safi about his new book ‘The Routledge Handbook of…

25 May 2022

The tax story behind the Sri Lankan crisis

Professor Mick Moore explains the causes of the economic crisis in Sri Lanka and its impact on people’s day-to-day lives….

6 April 2022

Announcing the Local Government Revenue Initiative (LoGRI)

In 2017, the ICTD launched the Africa Property Tax Initiative (APTI) to support efforts to strengthen property taxation across Africa….

6 April 2022

Job Opportunity: Programme Manager, DIGITAX

Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…

31 March 2022

DIGITAX working papers examine the intersection between technology, tax policies & collection methods

DIGITAX is a new ICTD research programme aimed at generating knowledge and evidence to support governments in overcoming the challenges…

28 February 2022

New World Bank framework for tax reform developed in partnership with the ICTD

In many developing countries, tax revenues remain far below levels needed to provide citizens with basic services or fund extra…

Enhancing Transparency, Accountability and Effectiveness of Tax Expenditures

In person

15 October 2026 – 09:00

•

Timezone: Bangkok time, GMT+7

Tax expenditures, including exemptions, deductions, credits and reduced rates, are among the most widely used tax policy tools, yet they are often costly, poorly governed and subject to limited scrutiny. Revenue foregone through tax expenditures worldwide amounts to around USD

A Roadmap for Fiscal Sustainability: Taxing Smarter for Growth and Equity | Global Partnerships Conference side event

Virtual

19 May 2026 – 15:05

•

Timezone: Europe/London

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries.

Webinar: The Role of ODA in Strengthening the Capacity of Accountability Stakeholders for Domestic Revenue Mobilisation

Virtual

9 April 2026 – 13:00

•

Timezone: Europe/London

This webinar, hosted by ATI’s Consultative Group 4, will look into the role of Official Development Assistance in building up the capacity of “accountability stakeholders” — including civil society, academia, and the media — around domestic revenue mobilisation.

Lecture: The need for more inclusive, equitable tax and multilateral systems

Virtual

3 December 2025 – 16:00

•

Timezone: Europe/London

Fresh from the UN Tax Convention negotiations in Nairobi earlier this month, Mukumba will discuss why reforming the global tax architecture matters for everyone, not just the global South that is pushing for change.

Current

Traditional Leaders, Taxation, and Statebuilding in Sierra Leone

Start date: 01/04/2024

Completed

Mobile money and quality of tax administration and tax policy in developing countries

Start date: 16/08/2023

Completed

Tax compliance and Digital Financial Services in Burkina Faso: The role of formal and informal

Start date: 01/08/2023

Completed

The impact of mobile money taxation on SACCOS and their members in Tanzania

Start date: 02/08/2023

Completed

The impact of taxation on mobile money agents: a case study on Cameroon

Start date: 09/08/2023

Completed

New taxpayer registration through ID – impacts on formalisation and revenue

Start date: 20/10/2025

Completed

E-Levy and merchant payment exemptions in Ghana

Start date: 09/08/2023

Completed

Perceptions, Impact, and Equity of Mobile Money taxation: The case of Ghana’s E-levy

Start date: 03/05/2023

Current

Taxation of High Net Worth Individuals in Sierra Leone

Start date: 14/06/2021

Completed

Does the Expansion of Tax Demands Lead to Greater Political Engagement and Demands for Accountability? Evidence from a Property Tax Reform in Sierra Leone

Start date: 20/10/2022

Completed

Can Traditional Political Institutions Help the State Raise Taxes? Experimental Evidence from Sierra Leone

Start date: 01/09/2022

Completed

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Start date: 03/11/2021