Improving tax policy and administration in lower-income countries through collaborative research and engagement.

Digital Public Infrastructure (DPI) offers transformative opportunities to improve tax systems in lower-income countries by enhancing efficiency, transparency, and inclusion. However, its success relies not only on technological adoption, but also on thoughtful reform sequencing, institutional readiness, and inclusive system design.

Tax authorities, often among the first to digitise, must prioritise foundational investments such as interoperable ID systems, secure data governance, and accessible digital services. Our research aims to support evidence-based strategies that make DPI a tool not just for tax collection, but for more equitable and accountable public governance in Lower- and Lower-Middle Income Countries.