2024 Newsletter

Dear TARC friends,

I hope this message finds you well. Welcome to the 2024 edition of the TARC newsletter.

It has been a dynamic year for TARC, with new projects and collaborations that strengthen our contribution at the intersection of research, policy, and practice. We are pleased to share some of these achievements with you here..

Our work on tax audits in Rwanda has produced insights into impacts that had previously been unexplored. These findings shed new light on how audits can shape firm behaviour and compliance, and the work is for download on our website. Building on this foundation, we have embarked on a new project in Uganda, supported by UNU-WIDER and in collaboration with colleagues from Finland and the U.S., which will deepen our understanding of the role of audits in enhancing tax compliance across different institutional settings.

At the same time, we have been actively engaging in the global debate on the use of Artificial Intelligence in taxation and tax administration. These discussions have taken us from academic workshops to policy fora, including exchanges with our colleagues at CIAT and contributions to the 2024 CIAT General Assembly in Lima. AI is no longer a distant prospect—it is reshaping the way tax authorities operate, and TARC is proud to be contributing independent, evidence-based perspectives to this fast-moving agenda.

While our focus remains steady and our momentum strong, new realities continue to emerge. Climate change is now more than ever a defining challenge of our time, and its implications for tax policy and administration are profound. One area where we have been contributing is in the analysis of Border Tax Adjustments. What was once regarded as a theoretical policy tool is now rapidly becoming part of the global policy landscape, raising complex questions about design, implementation, and fairness. Our research seeks to unpack these complexities and provide insights that can guide policymakers navigating this new terrain.

These are only a few of the highlights of what has been an exceptionally busy and rewarding year for TARC. They reflect not only the dedication of our team but also the invaluable collaboration with our partners across tax administrations, international organisations, and the research community.

We look forward to seeing many of you at our upcoming events and to continuing our shared commitment to building stronger, fairer, and more effective tax systems.

With warm regards,
Christos Kotsogiannis
Director, TARC