Showing 1–7 of 7 results
1 January 2025
Published by: Institute of Development Studies
The literature on tax administration and compliance in developing countries has been blooming recently, primarily driven by the...
Governments across the African continent are investing heavily in digital transformation and have made huge progress in the past decade....
17 July 2024
Published by: Institute of Development Studies
This paper supersedes a report published in May 2022 on an earlier version of the online interactive evidence gap map (EGM) on digital...
15 February 2023
As digital technologies continue gaining momentum in Africa and lower-income countries, more and more tax authorities are adopting...
25 January 2023
Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer compliance and close their...
17 August 2022
Published by: Institute of Development Studies
The empirical evidence on the drivers of compliance is expanding quickly, but there is less evidence from low-income countries....
The International Centre for Tax and Development (ICTD) provides 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.