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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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News and events

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Event
Flyer for side event at the FCDO Global Partnerships Conference
19 May 2026
A Roadmap for Fiscal Sustainability: Taxing Smarter for Growth and Equity | Global Partnerships Conference side event

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries….

Event
Skyline with a superimposed image of a translucent globe with orbits of currency symbols.
9 April 2026
Webinar: The Role of ODA in Strengthening the Capacity of Accountability Stakeholders for Domestic Revenue Mobilisation

This webinar, hosted by ATI’s Consultative Group 4, will look into the role of Official Development Assistance in building up the capacity of “accountability stakeholders” — including civil society, academia, and the media — around domestic revenue mobilisation….

Event
Art card featuring Chenai Mukumba, with the text "The need for more inclusive, equitable tax and multilateral systems".
3 December 2025
Lecture: The need for more inclusive, equitable tax and multilateral systems

Fresh from the UN Tax Convention negotiations in Nairobi earlier this month, Mukumba will discuss why reforming the global tax architecture matters for everyone, not just the global South that is pushing for change….

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Related blogs

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May 2026|
Blog

The future of development starts with getting tax right

by Giulia Mascagni

Taxation is a central part of a new era of development that has fiscal resilience, system change and people at its core. Getting tax reform right, however, is not just a challenge for governments that have traditionally been recipients of aid….

Medium-rise buildings along a road, with a prominent yellow building sticking out
April 2026|
Blog

The IRD is finding its mojo

by Mick Moore

The government recently promised to build the department a new HQ. Not entirely coincidentally, the IRD itself has recently begun to look more lively and pro-active….

Cultural Parade in Zaria City, Nigeria where informal tax has become a lifeline for basic services
October 2025|
Blog

How faith and culture shape accountability in Nigeria’s informal tax system

by Jacob Aondohemba Iormbagah

In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I…

Wide shot of a series of 6 apartments complexes that are under construction in Islamabad, Pakistan
June 2025|
Blog

Pakistan’s support for wealth taxes

by Max Gallien, Umair Javed & Vanessa van den Boogaard

In a context marked by deepening fiscal constraint, wealth taxes offer a potential solution for Pakistan as they have done in many other. …

A woman walking along the streets of Kigali, talking on the phone.
May 2025|
Blog

Bridging the divide: Rwanda’s quest for equitable digital governance

by Elizabeth Bermeo & Fabrizio Santoro

In Rwanda, digital transformation is driven by IremboGov, an integrated e-government platform that streamlines access to essential services. While this initiative marks significant progress, several barriers remain, including limited internet access, high device costs, and low digital literacy….

General street scene in Hamar Weyne market in the Somali capital Mogadishu
April 2025|
Blog

Why tax matters in fragile states and how donors can support it

by Vanessa van den Boogaard

Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%)…

Research Projects

Current Project

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

Ablam Estel Apeti & Eyah Denise Edoh
Completed 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
Current Project

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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