Tax & policy
Regulatory models, VAT monitoring frameworks and tax-control policy design.
Research for governments, tax authorities & tax-control systems
Evidence for better tax control and system design.
Independent research and evidence-based advisory across VAT monitoring, digital tax control, e-invoicing, transaction evidence, compliance, enforcement and regulatory implementation.
What we do
Independent research on digital taxation, tax control and regulated transaction systems.
We examine how tax-control requirements, transaction technologies and implementation choices work in practice - turning evidence into findings and practical recommendations for policy, compliance and system design.
Technology & data
Transaction systems, reporting, digital evidence and system interactions.
Implementation & behaviour
Operational outcomes, user interaction and behavioural responses in practice.
Compliance & enforcement
Enforcement models, incentive mechanisms and strategies for improving reporting and taxpayer compliance.
Research focus
Core Research Themes
Our research explores the policy, technology, regulatory implementation and behavioural dimensions of digital tax control and VAT-monitoring systems. These themes represent core areas of focus rather than fixed boundaries for future research.
Tax-Control Policy & Programme Evolution
Research into how VAT-monitoring and tax-control frameworks are designed, introduced, adapted over time and shaped by regulatory, technological and administrative change.
Technology, Data & System Architecture
Research into transaction capture, fiscal data flows, certification and approval models, interoperability and the relationship between legal requirements and system design.
Regulatory Implementation & Stakeholder Behaviour
Research into programme rollout, operational implementation, institutional coordination, taxpayer and vendor adoption, consumer behaviour and communication challenges.
Compliance, Enforcement & Incentives
Research into verification models, consumer incentives, lotteries, rebates, tax-relief mechanisms and other tools designed to strengthen reporting, 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 seeking focused, evidence-based findings and practical recommendations.
Commissioned Research & Analysis
Focused research tailored to a jurisdiction, policy question, sector or technology environment, with evidence-based findings and practical recommendations.
Empirical & Custom Studies
Surveys, field research and data-driven studies built around a defined research objective.
Expert Briefings, Presentations & Workshops
Evidence-based briefings, presentations and workshops for institutional and professional audiences.
Research Collaboration
Joint studies and knowledge projects with public bodies, associations, technology providers and research partners.
Fiscalisations Laboratory
Public Research Projects
Explore research seeking support, in preparation, currently running or moving through analysis. Completed work is available through Publications.
OPEN FOR SUPPORT
Receipt Research Project
The Receipt Research Project (RRP) is an independent behavioural study examining how people find, read and understand information presented on sales receipts. The research focuses on the practical usability of receipt information, including how…
Expected completion: December 2026
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.
Fiscalisation Without Narrative Capture
This policy note examines why awareness and public trust should be treated as part of fiscalisation implementation rather than as communication added after legal and technical design. It argues that fiscalisation creates transaction visibility, but that visibility can only remain credible when businesses, intermediaries, consumers and public authorities understand its purpose, experience it as fair and recognise it as part of legitimate tax compliance rather than as a captured narrative of surveillance, bureaucracy or political messaging.
The Simplified Invoice: A Small Document with Big Policy Implications
This article examines the simplified invoice as an emerging policy-design question at the boundary between fiscalisation, e-invoicing and e-reporting. It argues that, as European digital tax-control models expand, simplified invoices may become an important test of how well legal mandates, technical specifications and service-provider responsibilities are aligned at transaction level.
Research lead
A note from the research lead
“We thrive on turning evidence into practical ideas that help build simpler, stronger and more effective tax-control systems for everyone they serve.”
Imre MeszolyFounder & Lead Researcher
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.