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

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

May 2023

Vanessa van den Boogaard, Wilson Prichard, Nicolas Orgeira Pillai

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023

Cassandra Vet

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

April 2023

Max Gallien, Vanessa van den Boogaard

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023

Hannelore Niesten

Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

April 2023

Cassandra Vet

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023

Hannelore Niesten

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023

Henry C. Edeh

Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

April 2023

Ronald Waiswa, Solomon Rukundo

Working Paper

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

April 2023

Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023

Solomon Rukundo

Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

March 2023

Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

March 2023

Mick Moore, Nishan de Mel

5 July 2023

Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges

Misganaw Gashaw Beza, Geremew Worku

Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of government revenue in the…

21 June 2023

Roadblocks and revenues: new geographies of taxation in conflict

Mina Radončić, Markus Geray

Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted a three-day workshop on…

5 June 2023

Africa Rising: A Proposal for a Continental Tax Governance Structure

Afton Titus

Developments in international tax are happening fast. It is vital we form an African international tax forum to make tax…

1 June 2023

The limited impact of the BEPS Multilateral Instrument

Antonia Hohmann

Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It failed to zero out…

31 May 2023

The promise and limitations of information technology for tax mobilisation

Oyebola Okunogbe, Fabrizio Santoro, Celeste Scarpini

As digital technologies continue to gain momentum in lower-income countries, tax authorities are increasingly adopting technology solutions to improve their…

30 May 2023

Have we reached a critical juncture for global tax governance?

Martin Hearson

A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin Hearson argues that global…

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