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

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

August 2026
Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

Working Paper

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

August 2026
Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

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

Journal Article

The state-capital nexus in fragile contexts: a case study of tax relations in Somalia

August 2025
Gayatri Sahgal

Policy Brief

Public Support for Wealth and Progressive Taxes in Pakistan

June 2025
Max Gallien, Umair Javed, Vanessa van den Boogaard

Working Paper

Participation, Legitimacy and Fiscal Capacity in Weak States: Evidence from Participatory Budgeting

June 2025
Kevin Grieco, Abou Bakarr Kamara, Niccoló Meriggi, Julian Michel, Wilson Prichard

Briefing

First Draft of the FfD4 Outcome Document: Recommendations on Domestic Public Resources

April 2025

Research in Brief

Tax Revenue Mobilisation in Conflict-affected Developing Countries

February 2025
Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic, Matthew Benson, Deanndre Chen

Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

February 2025
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

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

•

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

•

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

•

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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