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Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

Published by: Institute of Development Studies

Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their...

Lives Turned Upside Down in COVID-19 Times: Exploring Disabled People’s Experiences in 5 Low-and-middle Income Countries Using Narrative Interviews

This article explores COVID-19 related experiences of disabled people in Bangladesh, Kenya, Nigeria, Nepal and Uganda. Narrative...

There and Back Again: The Making of Uganda’s Mobile Money Tax

Published by: Institute of Development Studies

This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a...

“This Pandemic Brought a Lot of Sadness”: People with Disabilities’ Experiences of the COVID-19 Pandemic in Nigeria

Published by: Institute of Development Studies

This qualitative study was undertaken as part of the work of the Foreign, Commonwealth and Development Office (FCDO) funded Inclusion...

Strengthening Sub-national Systems for Area-wide Sanitation and Hygiene

For some time, local government leadership has been recognised as key to ensuring sustainability and scale and it is an important...