Tax and Governance

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.

Tax and Governance

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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
16 October 2017 – 09:00

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Best Western Premier Garden Hotel, Berkeley Road, Entebbe, Uganda

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) &

12 September 2017 – 09:00

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Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

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

8 August 2017 – 00:00

•

Institute of Development Studies, Falmer, United Kingdom

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

Completed

From Hand to Mouse Redux: Data, Technology and Tax Administration in Africa: A Review of Existing Evidence

Start date: 01/01/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Completed

Taliban Taxation System in Afghanistan

Start date: 01/02/2021

Current

Fiscal Decentralization and Intergovernmental Fiscal Relations in sub-Saharan Africa: A critical literature survey and perspective for future research

Start date: 01/11/2020

Current

The Mobile Money Tax in Uganda: Study of the Policymaking Process

Start date: 28/04/2021

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020

Current

The impact of intergovernmental transfers on fiscal behaviors of local governments in Ethiopia

Start date: 15/06/2019

Completed

Tax Collection and Bureaucrat Accountability: Experimental Evidence from the DRC

Start date: 15/03/2019

Current

Mining Taxation – Fondation pour les Etudes et Recherches sur le Développement International (FERDI)

Start date: 14/01/2019

Current

Energy-related Tax Expenditures in Africa

Start date: 07/01/2019

Completed

Economic and Political Consequences of Revenue Composition across States in Nigeria

Start date: 18/04/2018
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Lucia Rossel
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Research Affiliate
Michael Rogan
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Moyo Arewa
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Programme Director, LoGRI
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Sol Picciotto
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Research Affiliate
Umair Javed
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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