The research lab is a repository of clean anonymised tax data established in the Research and Innovations Division where data is collated, quality assured, anonymised and made available to researchers through a systematic process.

• Improved research for informed, evidence-based tax policy and administrative reforms
• Use of collaborative processes to improve the interface between research and policy
• Capacity- strengthening of partners and stakeholders
• High quality and policy relevant research

The research lab is governed by the Research Lab management committee headed by the AC research and Innovations and a member from UNUWIDER. This committee is responsible for the supervision of the lab and other related activities, which include data management, data access, research management, capacity building and dissemination.

All interested researchers who have been successfully selected upon fulfilling the requirements and
guidelines pertaining to accessing the research lab. These access guidelines create a structured
mechanism on how to manage access of the chosen researchers to have access to the tax
administrative data that is used in the research lab. Among the key requirements is that all
researchers will have to sign an Oath of Secrecy or Non-Disclosure Agreement. Secondly, this data is
currently only accessible within the premises of the research lab. Researchers are only allowed to
take out final outputs of their results and not the raw data