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.

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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

Working Paper

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

January 2025

Gayatri Sahgal

Research in Brief

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

January 2025

Gayatri Sahgal

Research in Brief

Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

September 2024

Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek, Jonathan L Weigel

Partner Publication

Leveraging Digital Innovations for Sustainable Development: Evidence from Tax Systems in Africa

September 2024

Fabrizio Santoro, Tanele Magongo, Razan Amine

Policy Brief

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

August 2024

Hannelore Niesten, Christopher Wales

Policy Brief

Crafting a Model for Taxing Digital Financial Services

August 2024

Christopher Wales, Hannelore Niesten

Working Paper

Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

June 2024

Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek, Jonathan Weigel

Research in Brief

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

May 2024

Awa Diouf, Marco Carreras, Fabrizio Santoro

Research in Brief

Protests, Fiscal Redistribution, and Government Responses: Evidence from Nigeria

April 2024

Belinda Archibong, Tom Moerenhout, Evans Osabuohien

Research in Brief

Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia

April 2024

Sidonie East

Policy Brief

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

March 2024

Max Gallien, Adrienne Lees, Giulia Mascagni

Journal Article

Encouraging digital tax tools as a response to COVID: Evidence from Eswatini

January 2024

Fabrizio Santoro, Razan Amine, Tanele Magongo

10 June 2015

Making VAT more visible can be an efficient tool in building a tax-paying culture

A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on…

16 April 2015

The Sustainable Development Goals – Reject Tax Targeting

Mick Moore, Nancy Birdsall, Nora Lustig, Odd-Helge Fjeldstad, Richard Bird, Richard Manning, Wilson Prichard

There is good news in the agenda for the Third Financing for Development Conference to be held in Addis Ababa…

14 April 2015

ICTD Supports New Project On Conflict And Taxation In Congo

The International Centre for Tax and Development (ICTD) is supporting two new and important projects in the Democratic Republic of…

23 January 2015

Governing Lagos: The Politics of Reform in Nigeria’s Megacity

An excellent new study shows how reforming Governors of Lagos State, Nigeria constructed a new social contract around taxation In fifteen years,…

19 February 2014

India’s firm stance on tax could actually help investors

Mick Moore

India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times,…

14 August 2012

Understanding the Tax Man: How to improve public revenues in Sri Lanka

Mick Moore

In November of last year I visited Colombo, Sri Lanka, for a conference on tax and development. It was organised…

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