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

What is Wrong with African Tax Administration?

December 2020
Mick Moore

Research in Brief

Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

November 2020
Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

African Tax Administration Paper

The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

November 2020
Dejene Mamo Bekana

Working Paper

Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

November 2020
Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

Partner Publication

Governance and Building Back Better

September 2020
Shandana Khan Mohmand

Journal Article

Building a Social Contract? Understanding Tax Morale in Nigeria

August 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Book

How Can Governments of Low-Income Countries Collect More Tax Revenue?

August 2020
Mick Moore, Wilson Prichard

Book

The International Political Economy of Global Tax Governance

April 2020
Martin Hearson

Policy Brief

Mining Taxation in Africa: What Recent Evolution in 2018?

April 2020
Yannick Bouterige, Céline de Quatrebarbes, Bertrand Laporte

Research in Brief

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

April 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Working Paper

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

January 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Research in Brief

Democratisation in Tanzania: No Elections Without Tax Exemptions

January 2020
Ole Therkildsen, Ane Karoline Bak

Virtual

30 May 2023 – 13:30

•

Timezone: Europe/London

Date: 30th May 2023, 13:30 – 14:30 London time Duration: 60 minutes Language: English only There are three puzzling features of Sub-Saharan African tax systems. First, tax administrations maintain records on vast numbers of small enterprises that actually provide no

Virtual

10 November 2022 – 13:00

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Timezone: Europe/London

https://www.youtube.com/watch?v=JIT8OXnAYmA&ab_channel=InternationalCentreforTaxandDevelopment DIGITAX is delighted to announce the second webinar in DIGITAX’s e-levy series ‘The devil in the detail: Examining Ghana’s new e-levy from a policy design perspective’. There has been much debate around the implications of the e-levy since it

In person

20 June 2022 – 09:00

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Timezone: Europe/London

Meethaq Hotels, Jabi, meethaq hotels, Jabi, Abuja, Nigeria
Join us on the 20th of June for this seminar on Digitalisation of Tax Administration in Nigeria. Hosted by NTRN, in partnership with the ACTG.

Virtual

17 February 2022 – 13:00

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Timezone: Europe/London

The Innovations in Tax Compliance program is launching its publication “Building Trust, Navigating Politics, and Tailoring Reforms.” The virtual event will delve into the new integrated framework and strategies for strengthening tax compliance and tax reform. Report authors will share

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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