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Themes
- Climate and Environmental Tax
- Digital Public Infrastructure (DPI) and Tax
- Financing for Development
- Gender and Tax
- Informality and Tax
- International Tax
  - UN Framework Convention on International Tax Cooperation
- Subnational and Property Tax
- Tax Administration and Compliance
- Tax and Governance
- Tax, Conflict, and Fragility
- Tax, Welfare and Inequality
- Taxing High-Net-Worth Individuals
- Tobacco Taxation
Programmes
- DIGITAX Research Programme
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- Informality and Tax Community of Practice
- Local Government Revenue Initiative
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Authors
Publication Type
- African Tax Administration Paper
- Book
- Briefing
- Factsheet
- Guidance Note
- Journal Article
- Partner Publication
- Policy Brief
- Research in Brief
- Working Paper
Country of focus

Showing 1-12 of 262 Publications

Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal

by Léo Czajka, Awa Diouf & Fabrizio Santoro

Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

Partner Publication

The Panopticon Taxman: the Impact of E-invoicing on VAT Compliance in Uganda

by Adrienne Lees, Maria Jouste, Nicholas Musoke & Joseph Okello Ayo

Research in Brief

The Impact of Tax Agents on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

by Giovanni Occhiali & Fredrick Kalyango

Research in Brief

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini (Summary of African Tax Administration Paper 43)

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo

African Tax Administration Paper

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo

Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

by Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana

Journal Article

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

by Gayatri Sahgal

Journal Article

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

by Phindile T. Masuku, Fabrizio Santoro & Ziyanda Dlamini

Research in Brief

Understanding Corporate Income Tax Payment Compliance in Eswatini

by Phindile T. Masuku, Ziyanda Dlamini & Fabrizio Santoro

African Tax Administration Paper

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

by Phindile T. Masuku, Ziyanda Dlamini & Fabrizio Santoro

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

by Kevin Grieco, Abou Bakarr Kamara, Niccoló Meriggi, Julian Michel & Wilson Prichard

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+44 (0) 1273 606261

International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom

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