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Isabelle Cohen, Assistant Professor at the Evans School of Public Policy , University of Washington

Uganda study shows text messages can boost tax compliance: here's what worked

Text messages were found to work in increasing tax compliance in Uganda. Photo by YASUYOSHI CHIBA / AFP) (Photo by YASUYOSHI CHIBA/AFP via Getty Images

Every government needs money to fund its political, social and economic duties. Much of what they spend is generated from taxes, fines and sales of public goods and services.

The exchange of these revenues for government services is at the heart of the social contract citizens make with their governments. As the primary source of internal revenue, taxes play a key role in making growth sustainable and equitable. In most countries, tax payment is compulsory, and people who fail to comply are normally penalised.

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