Tax gap workshop series

In October, UNU-WIDER convenes a series of tax gap workshops as part of the ongoing Tax research for development project. These workshops are designed to build the capacity of national tax administrators in estimating and addressing the tax gap—the difference between potential and actual tax revenue—which is critical for financing public services and driving inclusive development. The workshop is part of a collaborative effort with national Revenue Authorities in Uganda, Zambia, and Rwanda, aimed at reducing the tax gap and supporting domestic resource mobilization in the Global South.

Workshop dates

• Uganda with the Uganda Revenue Authority (URA)
  Date: 2–3 October 2024
• Zambia with the Zambia Revenue Authority (ZRA)
  Date: 21 October 2024
• Rwanda with the Rwanda Revenue Authority (RRA)
  Date: 30 October 2024

These workshops bring together Revenue Authority personnel from departments such as research, statistics, audits, risk management, and domestic taxes. Participants engage with cutting-edge methodologies for estimating tax gaps and learn practical approaches to improve tax collection efforts in their respective countries.

The primary goal of the workshops is to enhance the capacity of tax administrations in understanding and closing the tax gap. Participants will:

• Learn about methodologies for tax gap estimation
• Explore best practices for interpreting and implementing results
• Understand how these methods can be integrated into their domestic tax systems to optimize revenue collection

The workshops are a part of UNU-WIDER’s Tax research for development project and closely linked to the Addis Tax Initiative. As part of these efforts, the TRD team has developed a Tax Gap toolkit, which will be introduced during the workshops. The toolkit is designed to support tax authorities in measuring and addressing tax gaps effectively, ensuring sustainable improvements in domestic resource mobilization.

This workshop series builds on the successes of similar capacity-building efforts, such as the tax data lab in Uganda that facilitates access to administrative tax data for research. The establishment of a similar lab in Zambia is expected in 2025, furthering the project’s goal of supporting evidence-based policymaking in tax administration.

For more information about the Tax research for development project and its broader objectives, please visit the project page.