Tax & policy
Regulatory models, VAT monitoring frameworks and policy design questions.
Research for governments, tax authorities & fiscal technology ecosystems
Evidence for a more effective fiscal future.
Independent research and analysis across fiscalisation, VAT monitoring, digital tax control, e-invoicing, transaction evidence and implementation.
What we do
Independent fiscalisation research for governments, tax authorities and the systems they regulate.
We examine how tax-control rules, transaction technology and implementation choices work in practice—producing evidence for policy, compliance and system design.
Technology & data
Transaction architecture, reporting, evidence and system interactions.
Implementation & behaviour
Operational outcomes, consumer participation and implementation realities.
Research focus
Core Research Themes
Our research primarily explores the policy, technology, implementation and behavioural dimensions of fiscalisation and VAT-monitoring systems. These themes represent core areas of focus rather than fixed boundaries for future research.
Fiscalisation Policy & Programme Evolution
Research into how fiscalisation and VAT-monitoring frameworks are designed, evolve over time and respond to regulatory, technological and administrative change.
Technology, Data & Fiscal System Architecture
Research into transaction capture, fiscal data flows, certification models, interoperability and the relationship between legal requirements and technical implementation.
Implementation, Adoption & Stakeholder Behaviour
Research into programme rollout, operational implementation, institutional coordination, taxpayer and vendor adoption, consumer behaviour and communication challenges.
Compliance Incentives, Verification & Consumer Mechanisms
Research into receipt verification, consumer incentives, lotteries, rebates, tax-relief mechanisms and other behavioural tools that support compliance and enforcement outcomes.
These core themes guide the Laboratory’s work without limiting future or commissioned research.
Research services
Commission research around a defined question.
Designed for governments, tax authorities, associations, technology providers and organisations that need focused, evidence-based answers.
Commissioned Research & Analysis
Focused studies tailored to a jurisdiction, policy question, sector or technology environment.
Empirical & Custom Studies
Survey, field-research and data-driven studies built around a defined research objective.
Expert Briefings & Workshops
Evidence-based briefings and workshops for institutional and professional audiences.
Research Collaboration
Joint studies and knowledge projects with public bodies, associations and research partners.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
Publications
Selected research and analysis
Selected publications from the research library.
Research with us
Let’s discuss the research question behind your next project.
For commissioned research, a briefing, a collaborative study or an initial discussion, get in touch.