Understanding how taxpayers experience and navigate the tax system remains a persistent challenge for revenue authorities. This is particularly important as tax administrations increasingly rely on digital tools to support compliance, changing how taxpayers interact with tax services. In many contexts, however, there is limited systematic evidence on the costs taxpayers face in complying with tax obligations, or on how these changes are experienced and perceived in practice.
Against this backdrop, the International Centre for Tax and Development (ICTD), in partnership with the Eswatini Revenue Service (ERS), has launched a taxpayer compliance survey, covering five main urban centres – Manzini, Mbabane, Matsapha, Ezulwini, and Nhlangano – aimed at building a clearer picture of taxpayer behaviour, compliance costs, and perceptions of the tax system in Eswatini.
The survey is being implemented across the country from 11 May-30 June 2026. Evidence generated through the study will be used to inform ERS strategies to ease compliance burdens for taxpayers and strengthen domestic revenue mobilisation, with a particular focus on voluntary compliance and the design of digital tax services.
Researcher Celeste Scarpini, who is leading the survey on behalf of ICTD, explained that the study responds to the ERS’ interest in updating and expanding the evidence base on taxpayer experiences.
“After several years, we are collecting a new wave of data to support the ERS’ compliance strategy, particularly around how taxpayers perceive the tax system and the ongoing journey of digitalisation of tax services,” she said.
“On a personal level, I want to better understand the costs borne by taxpayers when digitisation policies mandate the exclusive use of digital tools, and are implemented at a very rapid pace,” she added.
A long-standing partnership between ICTD and the Eswatini Revenue Service (ERS)
The survey builds on a long-standing collaboration between ICTD and the ERS, which began in 2019 with a previous joint taxpayer survey. Since then, the two organisations have worked together on a range of research initiatives related to tax administration, looking at taxpayer communication, digital filing systems, and payment methods. This latest survey forms part of a renewed phase of collaboration, reflecting a shared interest in generating policy-relevant evidence that responds directly to administrative priorities while meeting robust research standards.
Speaking on this collaboration, Edward Groening, Head of Business Strategy and Development at the ERS, has said: “Our partnership with ICTD [has been] game-changing. The Centre’s problem-oriented research produced actionable insights that drove our transformation from an Authority to a Service.”
Working closely with tax administrations is a core element of ICTD’s research approach. ICTD has found that such partnerships can deepen academic understanding of how tax systems function in practice, while improving the relevance and usability of research findings for policymakers.
As Scarpini noted, one of the key advantages of conducting the study in partnership with the ERS is the opportunity to focus on concrete policy questions. For researchers, this means being able to provide insights that speak directly to the realities faced by tax officials. Moreover, the work itself is strengthened by the local knowledge and institutional experience that partners bring, which, Scarpini emphasised, is a condition of “good, relevant research.”
For Phindile Masuku, Director of Research, Strategy and Statistics at the ERS, “collaborating with ICTD provides an opportunity for knowledge exchange among the two institutions, strengthening the ERS’s capacity to use research and data more effectively in decision-making.” She said ICTD “brings great value into the rsearch through their experience in conducting taxpayer perception and compliance studies in other developing countries” and that the collaboration “ensures that the survey is conducted objectively and rigorous enough to generate insights that are both reliable and comparable with international experiences.”
Masuku added that findings from the survey are expected to contribute to the ERS’ efforts around taxpayers’ awareness of their tax obligations, levels of trust and confidence in the tax system, perceptions of fairness and transparency, barriers to compliance, and satisfaction with ERS services and digital platforms.
