The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

The literature on tax administration and compliance in developing countries has been blooming recently, primarily driven by the availability of administrative data and by the increased urgency of revenue mobilisation in the context of multiple global crises. Yet, one key aspect of tax...

Giulia Mascagni & 4 others

Taxing Mobile Money in Africa: Risk and Reward

ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.

Martin Hearson & 8 others

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

ICTD Policy Brief 7

This policy brief speaks to the broader challenges of translating investments in DPI into improved development outcomes – and the potential for investments in strengthening digitalisation of tax systems to be a catalyst for digitalisation of the public sector more broadly.

Fabrizio Santoro & 2 others

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

ICTD Research in Brief 96

Most people in low-income countries contribute substantially to the financing of local public goods through informally generated revenue – that is, non-market payments that are not required or defined by state law and are enforced outside of the state legal system. However, very little is...

Vanessa van den Boogaard

Fabrizio Santoro