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International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) is a global policy research network, devoted to improving the quality of tax policy and administration in developing countries, with a special focus on sub-Saharan Africa. It is led by Professor Mick Moore and funded by the UK Department for International Development and the Bill & Melinda Gates Foundation.

The ICTD network at the 2019 annual meeting hosted by the Rwanda Revenue Authority in Kigali. Credit: S Lenz – IDS/ICTD

The ICTD’s primary objective is to provide research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance. It does this by generating and disseminating research to policymakers and the public in order to broaden public debate on taxation issues in Africa. The ICTD also seeks to build the capacity of revenue authorities and academics in Africa to conduct research on tax issues through research collaboration and training.

Key ICTD research themes

Keep up to date with our work

Visit the ICTD website and sign-up to the newsletter for regular updates or download the latest ICTD publications.

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People

Image of Giulia Mascagni
Giulia Mascagni

IDS Research Fellow and ICTD Research Director

Image of Jalia Kangave
Jalia Kangave

Research Fellow

Martin Hearson

Research Fellow

Image of Mick Moore
Mick Moore

Professorial Fellow

Image of Rhiannon McCluskey
Rhiannon McCluskey

Research Uptake and Communications Manager

Image of Simon Rees
Simon Rees

ICTD Project Manager

Image of Wilson Prichard
Wilson Prichard

IDS Research Fellow and ICTD Research Director

Vanessa van den Boogaard

Recent work

Working Paper

Intelligent Government: How Research Can Help Increase Tax Compliance

African Tax Administration Paper 9

How can governments and tax authorities best encourage taxpayers to be compliant, i.e. to be more honest in declaring information about their tax obligations and paying what is due? Unfortunately, one common response, rather misleadingly termed ‘education’, is to preach at taxpayers: to...

22 May 2019

Working Paper

Small Business Use of the Integrated Tax Administration System in Nigeria

African Tax Administration Paper 8

Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses. We apply logistic regression analysis to the survey data to determine which among a range of...

Uchenna Efobi & 2 others

15 May 2019

Working Paper

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

African Tax Administration Paper 7

This paper focuses on the perceptions of a turnover-based presumptive tax system in Ethiopia. It mainly focuses on taxpayers’ perceptions of fairness, simplicity and administrative capacity. In this study, fairness has been assessed based on seven dimensions, namely exchange fairness,...

Abis Getachew

10 May 2019

Working Paper

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

ICTD Research in Brief 39

E-filing for some kinds of tax payments was introduced at the federal level in Nigeria in 2013, yet it has not been made available by state government for the collection of Personal Income Tax from micro-entrepreneurs – a major source of revenue. This research was designed to investigate the...

Abdulsalam Mas'ud

8 May 2019