Research in Brief

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

Research in Brief 109

A good system for registering taxpayers is central for effective revenue collection. This is especially true for three taxes that account for the majority of revenue collected in most countries – corporate income tax, personal income tax (PIT), and value added tax. However, systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. Summary of ICTD African Tax Administration Paper 34.

Authors

Edward Groening

Edward Groening is Director of the Research, Strategy and Statistics Department at the Eswatini Revenue Authority.

Mick Moore

Mick Moore is a Professorial Fellow at the Institute of Development Studies and the founding CEO of the International Centre for Tax and Development. He is a political economist whose broad research interests are in the domestic and international dimensions of good and bad governance in poor countries, focusing specifically on taxation in Asia and Africa.

Denis Mukama

Denis Mukama is the Assistant Commissioner for Research, Planning and Statistics at the Rwandan Revenue Authority.

Ronald Waiswa

Ronald Waiswa is a Research and Policy Analysis Supervisor at the Uganda Revenue Authority. He has collaborated with the ICTD on a number of research projects in Uganda on issues including taxing wealthy individuals and public sector agencies.
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Publication Details

Publisher: ICTD
Date: May 2024
Citation: Groening, E.; Moore, M.; Mukama, D. and Waiswa, R. (2024) Pathways Into the Tax Net: Better Ways to Register African Taxpayers, ICTD Research in Brief 109, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.031
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