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Tax and Governance

Discovering how and why increased taxation can spur statebuilding and government accountability is crucial across all countries. Combining tax and governance gives us a richer picture of how the right kinds of taxation can deliver more and better for taxpayers, and what success is contingent on. When tax and governance operate well, both local and national governments benefit.

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Home Research theme Tax and Governance

Publications

Journal Article

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone

September 2023
Nicolas Orgeira, Vanessa van den Boogaard & Wilson Prichard
Research in Brief

Beyond Greed: Why Armed Groups Tax

August 2023
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
Research in Brief

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

August 2023
Vanessa van den Boogaard & Fabrizio Santoro
Research in Brief

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

August 2023
Vanessa van den Boogaard, Wilson Prichard & Nicolas Orgeira
Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

August 2023
Max Gallien, Umair Javed & Vanessa van den Boogaard
Research in Brief

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

August 2023
Wilson Prichard
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Related blogs

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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….

Ethiopia - Planting Avocado Trees in Katbare - July 2011
July 2023|
Blog

Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges

by Misganaw Gashaw Beza & Geremew Worku

Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of…

Andrew Kayanu Traffic Check ATM painting
June 2023|
Blog

Roadblocks and revenues: new geographies of taxation in conflict

by Mina Radončić & Markus Geray

Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted…

Research Projects

Current Project

Mobile money and quality of tax administration and tax policy in developing countries

Ablam Estel Apeti & Eyah Denise Edoh
Current Project

Tax compliance and Digital Financial Services in Burkina Faso: The role of formal and informal

Jule Kaini Tinta & Mouhamed Zerbo
Current Project

The impact of mobile money taxation on SACCOS and their members in Tanzania

Stefanie Pfeil, Marius Siebert & Bashir Iddi
Current Project

The impact of taxation on mobile money agents: a case study on Cameroon

Ruth Tacneng, Alphonse Noah & Putra Pamungkas

New taxpayer registration through ID – impacts on formalisation and revenue

Fabrizio Santoro & Stephen Okiya
Current Project

E-Levy and merchant payment exemptions in Ghana

Celeste Scarpini & Fabrizio Santoro
See all Related Projects
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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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