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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

Over the last 40 years there has been an increased focus on the role that tax agents play in ensuring or deterring compliance with tax obligations. While the literature on their role is not extensive, a variety of different topics have been explored…

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis response and recovery, in addition to broader development pl…

The Promise and Limitations of Information Technology for Tax Mobilisation

Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions d…

Improving Property Tax Compliance in Tanzania

Text message reminders with a threat of fine can increase property tax compliance. This effect increases when local government leaders are involved in property tax collection. Local government leaders should be seen as key to enhancing compliance wi…

Mandating Digital Tax Tools as a Response to COVID: Evidence from Eswatini

Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use of online tax filing through…

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