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

Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

February 2023
Fabrizio Santoro, Razan Amine

Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

February 2023
Vanessa van den Boogaard, Rachel Beach

Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

February 2023
Giulia Mascagni, Fabrizio Santoro

African Tax Administration Paper

The Tax Response to Covid-19 in Ethiopia: Lessons for the Future

January 2023
Mulugeta Akalu, Misganaw Gashaw Beza, Zerihun Asegid

Factsheet

Taxation of digital financial services in Kenya

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Côte d’Ivoire

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Uganda

January 2023
Hannelore Niesten, Mary Abounabhan

Working Paper

The Political Economy of South Africa’s Carbon Tax

November 2022
Lucy Baker

Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

November 2022
Nicole E. Wilson, Leah R. Rosenzweig

Journal Article

Financing governance beyond the state: Informal revenue generation in south-central Somalia

October 2022
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

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

September 2022
Wilson Prichard

Book

Property Taxes and State Incapacity in Pakistan

June 2022
Muhammad Mujtaba Piracha
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

Completed

The Political Economy of South Africa’s Carbon Tax

Start date: 01/10/2021

Current

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Start date: 03/01/2022

Completed

The Promise and Limitations of Information Technology for Tax Administration

Start date: 01/06/2018

Completed

Understanding Retail Central Bank Digital Currencies and their Potential for Revenue Authorities

Start date: 01/01/2022

Completed

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Start date: 01/01/2022

Completed

Leveraging DFS and Digital IDs for Improved Tax Collection in the Togo Revenue Authority (OTR)

Start date: 01/01/2022

Current

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Start date: 02/01/2022

Completed

Tax Revenue in Emerging Markets and Developing Countries: Do Mobile Financial Services Matter?

Start date: 01/01/2022

Completed

Extent of Adoption and Effective Data Utilisation from Digitalised Tax Payment Systems and Digital IDs among States’ Taxing Authorities in Nigeria

Start date: 02/01/2022

Completed

Impact of Compulsory e-Payments on Compliance in Eswatini

Start date: 01/01/2022

Completed

Review of Tax Payment Technologies: Uses, Benefits, Drawbacks, and Future Options

Start date: 01/01/2022

Completed

Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

Start date: 01/01/2022
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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