Research

Overview

The Institute recognizes the importance of research in areas of Customs and Taxation to tax administrations and stakeholders. The Institute’s research activities are focused on improving the administration of customs and taxation. The Research Technical Committee (RTC) is responsible for formulation of the research agenda.

The research agenda of the Institute is “Enhancing Tax Compliance” with the following priority research themes:

• Tax compliance
• Taxation of the SMEs
• International taxation and transfer pricing
• Taxation of specialized sectors (oil and gas, telecommunication, financial services, and mining)

In order to ensure focus, efficiency and equity, the research activities of the institute are guided by the ITA Research and Consultancy Policy 2012.