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

Journal Article

Developing influence: the power of ‘the rest’ in global tax governance

May 2022
Martin Hearson, Rasmus Corlin Christensen, Tovony Randriamanalina

Working Paper

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

May 2022
Fabrizio Santoro, Razan Amine, Tanele Magongo

Journal ArticlePartner Publication

Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo

March 2022
Pablo Balán, Augustin Bergeron, Gabriel Tourek, Jonathan Weigel

Journal Article

Co-financing community-driven development through informal taxation: Evidence from south-central Somalia

March 2022
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

Taliban Taxation in Afghanistan: (2006-2021)

March 2022
Rahmatullah Amiri, Ashley Jackson

BookPartner Publication

Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform

February 2022
Roel Dom, Anna Custers, Stephen Davenport, Wilson Prichard

Partner Publication

What’s the catch? Fiscal Policies for Fisheries in five African Countries

February 2022
Giovanni Occhiali

Working Paper

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

February 2022
Vanessa van den Boogaard, Rachel Beach

Journal Article

Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone

January 2022
Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

Book

The Routledge Handbook of Smuggling

December 2021
Max Gallien, Florian Weigand

Partner Publication

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

December 2021
Max Gallien, Vanessa van den Boogaard

Working Paper

Glimpses of Fiscal States in sub-Saharan Africa

November 2021
Mick Moore
24 May 2018 – 16:00

•

Munk School of Global Affairs, Devonshire Place, Toronto, ON, Canada

Taxation is at the centre of the relationship between state and society. In conflict-affected countries, it can be especially critical to rebuilding infrastructure and ensuring sustainable peace and development. When policymakers and international donors approach the task of rebuilding fiscal

6 April 2018 – 10:00

•

Uganda Revenue Authority, Nakawa – Jinja Road, Kampala, Uganda

The Uganda Revenue Authority (URA) hosted a workshop to disseminate the results of the research it has done in collaboration with the ICTD on taxing high net worth individuals. The event was attended by about 40 participants from the government,

5 April 2018 – 13:00

•

Institute of Development Studies, Falmer, Brighton, UK

Sierd Hadley and Mark Miller from the Overseas Development Institute delivered a seminar titled “The challenges of supporting institutional change: lessons from two decades of public financial management reforms.” Synopsis There is increasing consensus that economic and social development depend

23 March 2018 – 09:30

•

Institute for Fiscal Studies, Ridgmount Street, London, UK

ICTD Research Director Giulia Mascagni presented her research on taxation in Ethiopia at the TAXDEV policy conference. Governments in low- and middle-income countries (LMICs) need to raise sufficient tax revenues in order to invest in human and physical capital and

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
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
Ronald Waiswa
View bio
Research Affiliate
Samuel Jibao
View bio
Research Affiliate
Sol Picciotto
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.