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

Protest Matters: The Effects of Protests on Economic Redistribution

December 2023

Belinda Archibong, Tom Moerenhout, Evans Osabuohien

Journal Article

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone

September 2023

Nicolas Orgeira Pillai, Vanessa van den Boogaard, Wilson Prichard

Research in Brief

Beyond Greed: Why Armed Groups Tax

August 2023

Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, Florian Weigand

Research in Brief

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

August 2023

Vanessa van den Boogaard, Fabrizio Santoro

Research in Brief

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

August 2023

Vanessa van den Boogaard, Wilson Prichard, Nicolas Orgeira Pillai

Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

August 2023

Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

August 2023

Wilson Prichard

Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

August 2023

Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Working Paper

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

August 2023

Giovanni Occhiali, Michael Falade

Research in Brief

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

August 2023

Vanessa van den Boogaard, Rachel Beach

Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

June 2023

Awa Diouf, Marco Carreras, Fabrizio Santoro

Working Paper

Between God, the People, and the State: Citizen Conceptions of Zakat

June 2023

Max Gallien, Umair Javed, Vanessa van den Boogaard

18 May 2026

The future of development starts with getting tax right

Giulia Mascagni

Taxation is a central part of a new era of development that has fiscal resilience, system change and people at…

28 April 2026

The IRD is finding its mojo

Mick Moore

The government recently promised to build the department a new HQ. Not entirely coincidentally, the IRD itself has recently begun…

24 June 2025

Pakistan’s support for wealth taxes

Max Gallien, Umair Javed, Vanessa van den Boogaard

In a context marked by deepening fiscal constraint, wealth taxes offer a potential solution for Pakistan as they have done…

30 May 2025

Bridging the divide: Rwanda’s quest for equitable digital governance

Elizabeth Bermeo, Fabrizio Santoro

In Rwanda, digital transformation is driven by IremboGov, an integrated e-government platform that streamlines access to essential services. While this…

28 April 2025

Why tax matters in fragile states and how donors can support it

Vanessa van den Boogaard

Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%) of the world’s extreme…

23 July 2024

Taxing mobile money: Five critical strategies for policymakers

Awa Diouf, Hannelore Niesten, Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….

8 June 2020

Call for research proposals: Tax and civil society (Closed)

The Call for Proposals for research projects on civil society is currently closed. We aim to open a new call…

29 May 2019

Better Tax initiative launched in Nigeria

The Nigerian Economic Summit Group (NESG) launched the Better Tax initiative on May 15th in Lagos. The initiative seeks to…

20 February 2019

ICTD Annual Meeting in Kigali: “What Next for Tax Research in Africa?”

On February 5-8th, the International Centre for Tax and Development (ICTD) held its seventh annual meeting in association with the…

10 February 2019

ICTD Welcomes New Research Proposals (Call now closed)

The ICTD is now in a position to fund new research proposals on tax and development. We welcome all proposals…

8 February 2018

ICTD researchers to speak at global tax conference at the United Nations

Two members of our team have been invited to speak at the First Global Conference of the Platform for Collaboration…

6th ICTD Annual Centre Meeting: Using Research to Improve Revenue Collection in Africa

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) &

Launch of the Nigerian Tax Research Network

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

Taxation & Transparency Short Course

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