About TARC
Established in 2013, the Tax Administration Research Centre has grown into an international hub shaping the future of tax administration worldwide.
Taxation is a cornerstone of every modern economy: in the UK, tax revenues amount to around 35 percent of GDP. Given the scale of this contribution, it is essential that the system be designed and administered as effectively as possible. Well-crafted tax instruments and efficient administration ensure that revenue is raised in a way that minimises burdens on society, supports economic activity, and distributes the tax bill fairly and transparently, in line with Parliament’s intent.
The UK Government has set an ambitious vision for the tax system—to make it more competitive, simpler, greener, and fairer, and to restore its reputation for predictability, stability, and simplicity. Achieving this vision requires a continuous effort to improve both the design and delivery of tax administration: maximising revenue within existing legislation, narrowing the tax gap, enhancing the taxpayer experience, ensuring value for money, and fostering an environment conducive to growth. TARC’s mission is directly aligned with these goals, providing evidence, analysis, and innovation to support a modern, effective tax system.
From September 2018, TARC entered an exciting new phase in its evolution. Since its establishment in 2013, the Centre has grown into a global hub for research and engagement on tax administration, expanding far beyond its initial remit. While TARC worked closely with HMRC during its early years, its partnerships have since broadened considerably. Today, the Centre collaborates extensively with a wide network of tax administrations and international organisations, bringing global perspectives into its research and capacity-building work. As of 1 September 2018, TARC is fully funded by the ESRC and based primarily at the University of Exeter, with the Institute for Fiscal Studies transitioning from full partner to valued collaborator.
We are grateful to HMRC for their support during TARC’s founding phase, which enabled the Centre to grow into a vibrant, interdisciplinary community; to the Institute for Fiscal Studies for their important role in TARC’s early development; and to the ESRC for its continued financial support, which sustains the Centre’s mission and long-term impact. Looking ahead, TARC is committed to expanding its research footprint, strengthening international partnerships, and delivering insights that help shape the future of tax administration.
Professor Christos Kotsogiannis
Director, Tax Administration Research Centre
History
In February 2012 the Economic and Social Research Council (ESRC), in partnership with Her Majesty’s Revenue and Customs (HMRC) and Her Majesty’s Treasury (HMT), jointly invited outline proposals for the establishment of an independent Centre for Research on Tax Administration.
The call stated that "The aim of the centre will be to support high quality research and related activities on tax administration with a view to strengthening the theoretical and empirical understanding of the delivery and design of tax operations and policies".
The idea of a research centre in tax administration developed from the success of the Joint Research Programme on Tax Policy and Operations. This programme was the first to be financed by a partnership of the ESRC, HMRC, and HMT and involved seven independent research projects coordinated by a Steering Group. The perceived benefit of partnership funding is the enhanced policy relevance and impact of the research.
The successful features of the Joint Research Programme were carried into the design of the Tax Administration Research Centre (TARC). The research agenda was chosen for its policy relevance and the engagement of the funders in the research activities is central to the design. The Centre also engages in capacity building to provide greater enhance future capability for research on tax administration.
Funding
In 2012, the Economic and Social Research Council (ESRC), in partnership with HM Revenue & Customs (HMRC) and HM Treasury (HMT), launched a call for the creation of an independent centre dedicated to advancing research on tax administration. The Tax Administration Research Centre (TARC) was established as the successful outcome of this initiative.
Since its inception, TARC has evolved into a global hub for cutting-edge research, policy engagement, and capacity building in the fields of tax administration and taxation. Its work now extends well beyond its original mandate, encompassing international collaborations, major research programmes, and support for tax administrations worldwide. For the 2023–2028 period, TARC is operating in its legacy phase and continues to be supported by the ESRC. Today, TARC stands as a leading ESRC Research Centre, widely recognised for its contributions to evidence-based tax policy and innovative approaches to tax compliance and enforcement.