Showing 37 - 48 of 69 publications

Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

by Giulia Mascagni, Fabrizio Santoro & Denis Mukama

African revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern approach to tax administration (Mascagni and Santoro, 2018). Indeed, poor tax knowledge has a number of potentially serious implications. Firstly, it is likely to affect compliance. On the one hand, uninformed taxpayers…

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January 2019

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

by Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi & Milly Isingoma Nalukwago

Tax collection has historically – in Africa and elsewhere – been collected almost entirely by men, partly reflecting patterns of authority and privilege in society, and partly owing to the traditionally coercive and confrontational approaches used. The situation is changing, with women entering the profession in increasing numbers, in part because of changes in the…

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September 2018

Tax in Development – Towards a Strategic Aid Approach

by Olav Lundstøl

This ICTD Research in Brief is a two-page summary of ICTD Working paper 77 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time.  The paper represents a step in the direction of thinking systematically about tax related aid efforts from…

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September 2018

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

by Merima Ali

There is a growing interest among policy makers to cut red tape in government regulations in order to help improve the performance of businesses and create more jobs. However, most businesses, especially in Africa, still face challenges in meeting various government regulations that contributes to higher compliance costs. Compliance costs are the extra costs incurred…

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Why is Tax Education Important for Compliance?

by Giulia Mascagni & Fabrizio Santoro

This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration Paper 1 by Giulia Mascagni and Fabrizio Santoro. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Knowledge about tax can contribute to shaping attitudes towards compliance….

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Can ICTs Increase Tax? Experimental Evidence from Ethiopia

by Giulia Mascagni , Andualem Mengistu & Firew Woldeyes

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem Mengistu, and Firew Woldeyes. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. African tax administrations have experienced rapid modernisation in the past…

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