Understanding Corporate Income Tax Payment Compliance in Eswatini
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Research in Brief 163
Corporate income tax (CIT) compliance is a critical aspect of a fair and robust tax system. However, while much research focuses on whether firms file tax returns, far less is known about whether they actually pay what they owe. This study addresses that gap by examining payment compliance for CIT in Eswatini – specifically, the extent to which firms remit full payments and do so on time, and the factors that influence this behaviour. Using detailed administrative data and interviews with tax officials, we uncover key compliance patterns and propose actionable policy responses.
Summary of ICTD African Tax Administration Paper 41.
Phindile Masuku is a Research Manager at the Eswatini Revenue Service. She has worked as an Economist in the public sector for over 14 years, 12 of which have been in a tax administration. She holds a Master’s of Commerce in Economics from the University of South Africa, and her main interests are taxation, development economics and public finance.
Ziyanda Dlamini is an Economic Analyst at the Eswatini Revenue Service. She holds a Master’s of Science in Applied Economics from the University of Eswatini, and her main interests are international policy and trade.
Fabrizio is a Research Fellow at the Institute of Development Studies, and the Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.
Citation: Masuku, P. T.; Dlamini, Z. and Santoro, F. (2025) Understanding Corporate Income Tax Payment Compliance in Eswatini, ICTD Research in Brief 163, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2025.041
