Skip to content

Main Navigation

  • Research
        • Our Research Themes
        • Tax Administration and Compliance
        • Tax and Governance
        • Gender and Tax
        • Climate and Environmental Tax
        • International Tax
        • Informality and Tax
        • Subnational and Property Tax
        • Tax, Welfare and Inequality
        • Publications
        • Projects
        • Datasets
        • Research Grants
  • News & Analysis
        • News & Events
        • Blogs
        • Press
  • Learning Portal
        • Learn With Us
        • International Tax
        • Property Taxation
        • Tax Administration and Compliance
        • Tax and Gender
        • Tax and Governance
        • Tax and Informality
  • Programmes
        • DIGITAX Research Programme
        • Local Govt. Revenue Initiative
        • Ethiopian Tax Research Network
        • Nigerian Tax Research Network
  • About
        • About Us
        • Our Team
        • Our Approach
        • Contact Us
        • Newsletter

  • en
  • fr

Tax Administration and Compliance

Many of the challenges low-income countries face in mobilising domestic resources are related to tax administration as much as tax policy. Our research on this theme encompasses all aspects of tax administration, from technology adoption, to data management and strategies for collecting revenue from different types of taxpayers. Tax compliance is a key focus, as low-income countries struggle with widespread evasion, corruption, and limited administrative capacity. Our research on compliance includes survey-based studies of taxpayers’ perceptions and attitudes, case studies, and large-scale field experiments.

Share
Home Research theme Tax Administration and Compliance

Publications

Research in Brief

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

August 2023
Wilson Prichard
African Tax Administration Paper

Technology Evolution and Tax Compliance: Evidence from Rwanda

August 2023
Naphtal Hakizimana & Fabrizio Santoro
Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

August 2023
Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
Working Paper

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

August 2023
Seid Yimam & Yalew Mekonnen
Working Paper

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

July 2023
Seid Yimam, Fissha Asmare & Mick Moore
Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

July 2023
Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard
See all Related Publications

Join our mailing list

Related blogs

See all Related Blogs
Nairobi skyline at sunset with a billboard that says eTims and features a woman in a red dress.
August 2023|
Blog

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

by Celeste Scarpini & Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…

Screenshot of home page of the digital financial services (DFS) tax map website
July 2023|
Blog

ICTD’s new web portal on taxation of digital financial services in Africa

by Awa Diouf & Hannelore Niesten

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services. The DFS TaxMap is a dynamic web portal in English and French tracking the diverse approaches to DFS taxation….

Tax official registers a female small business owner on the street
July 2023|
Blog

Helping Politicians to Break Bad Tax Habits

by Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring…

Scenes from a busy street in Kigali, Rwanda.
July 2023|
Blog

Electronic tax administration: Insights from Rwanda where manual practices persist

by Fabrizio Santoro & Kelbesa Megersa

The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not all are on board….

Man working at computer
May 2023|
Blog

The promise and limitations of information technology for tax mobilisation

by Oyebola Okunogbe, Fabrizio Santoro & Celeste Scarpini

As digital technologies continue to gain momentum in lower-income countries, tax authorities are increasingly adopting technology solutions to improve their core functions and to collect revenue more efficiently….

A nigerian man counting money
April 2023|
Blog

Tackling the hidden costs of taxation: Can digitalisation help?

by Adrienne Lees

Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….

Research Projects

Current Project

Gender and Tax Compliance

Sripriya Iyengar Srivasta
Current Project

Tax Compliance Costs: Uganda

Adrienne Lees
Completed Project

Women in Ethiopian Tax Administration: Evidence on representation and performance

Seid Yimam Mohamend & Yalew Mekonnen
Current Project

What is the distributional impact of the income and consumption tax reforms in Liberia?

Henry C. Edeh & Jane Ozor
Completed Project

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

Moyosore Arewa & Fabrizio Santoro
Completed Project

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

Fabrizio Santoro, Laura Munoz, Wilson Prichard & Giulia Mascagni
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
Connect with us
  • Facebook
  • Twitter
  • Linkedin
Explore
  • Our Team
  • Our Approach
  • Contact Us
  • Learn with Us
  • News & Events
  • Blogs
Join our mailing list
Our base
IDS logo
Our donors
Bill and Melinda Gates Foundation logo UKAID logo NORAD logo
© 2023 ictd.ac | Privacy Policy