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

Led By

Nothing to show.

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

•

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

•

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

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
Adrienne Lees
View bio
Researcher
Ahsan Zia Farooqui
View bio
Doctoral Fellow
Farooq Chatha
View bio
Doctoral Fellow
Hannelore Niesten
View bio
Associate Postdoctoral Fellow
Jalia Kangave
View bio
Associate Research Fellow
Lucia Rossel
View bio
Research Affiliate
Michael Rogan
View bio
Research Affiliate
Mick Moore
View bio
Research Fellow & Publications Editor
Moyo Arewa
View bio
Programme Director, LoGRI
Nicolas Orgeira Pillai
View bio
Doctoral Fellow
Headshot of Oyebola Okunogbe
View bio
Research Affiliate
Philip M. Kargbo
View bio
Research Affiliate
Rasmus Corlin Christensen
View bio
Research Affiliate
Rhiannon McCluskey
View bio
Research Affiliate
Ronald Waiswa
View bio
Research Affiliate
Samuel Jibao
View bio
Research Affiliate
Sol Picciotto
View bio
Research Affiliate
Tanya Bandula-Irwin
View bio
Research Affiliate
Tovony Randriamanalina
View bio
Research Affiliate
Umair Javed
View bio
Research Affiliate
Wilson Prichard
View bio
Associate Research Fellow, ICTD and Chair, LoGRI

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.