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Relevant bibliographies by topics / Interfacial processes

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Academic literature on the topic 'Interfacial processes'

Author: Grafiati

Published: 5 June 2025

Last updated: 11 July 2025

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Journal articles on the topic "Interfacial processes"

1

Debnath, Tushar. "Interfacial Charge Transfer Processes in Perovskite-based Materials." Nanomedicine & Nanotechnology Open Access 8, no. 4 (2023): 1–7. http://dx.doi.org/10.23880/nnoa-16000266.

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Perovskite-based materials have gained significant attention in the last few years both in nanotechnology and optoelectronic applications. The interface between perovskites and electron (or hole) transport layers (ETL or HTL) plays a critical role in the charge transport properties in perovskite-based devices which eventually govern the final efficiency of the device. Therefore, it is extremely important to understand the interfacial charge transfer/transport processes in these materials. In this minireview, we summarize the ultrafast interfacial charge transfer processes from perovskites to electron/hole quenchers and highlight the importance of the surface coupling of such quenchers on the charge transfer and solar cell efficiency. A few examples of ETL and HTL and their effect on the device performance have been discussed. Therefore, the review will provide a platform to understand the importance of interfacial charge transfer processes and their effect on the final device efficiency in perovskite-based materials.

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Hillman, Robert. "Interfacial processes and mechanisms." Physical Chemistry Chemical Physics 13, no. 12 (2011): 5204. http://dx.doi.org/10.1039/c1cp90027g.

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Edwards, David A., Howard Brenner, Darsh T. Wasan, and Andrew M. Kraynik. "Interfacial Transport Processes and Rheology." Physics Today 46, no. 4 (1993): 63. http://dx.doi.org/10.1063/1.2808875.

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Napolitano, M. J., and A. Moet. "Dissipative Processes in Interfacial Failure." Journal of Adhesion 33, no. 3 (1991): 149–67. http://dx.doi.org/10.1080/00218469108030424.

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Barnes, H. A. "Interfacial transport processes and rheology." Journal of Non-Newtonian Fluid Mechanics 46, no. 1 (1993): 123–24. http://dx.doi.org/10.1016/0377-0257(93)80009-z.

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Nixon, T., and R. C. Pond. "Material Fluxes in Interfacial Processes." Materials Science Forum 294-296 (November 1998): 123–26. http://dx.doi.org/10.4028/www.scientific.net/msf.294-296.123.

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Klingenberg, Daniel J. "Interfacial transport processes and rheology." Chemical Engineering Science 50, no. 6 (1995): 1069–70. http://dx.doi.org/10.1016/0009-2509(95)90141-8.

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Yen, T. F., and George V. Chilingarian. "Interfacial transport processes and rheology." Journal of Petroleum Science and Engineering 10, no. 4 (1994): 351. http://dx.doi.org/10.1016/0920-4105(94)90025-6.

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Van De Ven, T. G. M. "Interfacial transport processes and rheology." International Journal of Multiphase Flow 19, no. 2 (1993): 409–10. http://dx.doi.org/10.1016/0301-9322(93)90014-l.

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Zuo, P., T. Albrecht, P. D. Barker, D. H. Murgida, and P. Hildebrandt. "Interfacial redox processes of cytochrome b562." Physical Chemistry Chemical Physics 11, no. 34 (2009): 7430. http://dx.doi.org/10.1039/b904926f.

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Dissertations / Theses on the topic "Interfacial processes"

1

Hill, Emma. "Interfacial processes." Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.300056.

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Harding, Mark S. "The kinetics of interfacial processes." Thesis, University of Oxford, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336113.

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Walter, Andrew John. "Interfacial recognition and adsorption processes." Thesis, University of Leicester, 2006. http://hdl.handle.net/2381/29975.

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The design and function of receptors for molecular recognition is of vital importance for the construction of novel sensors. Initially the project has investigated the relationship between the shape of the active site of the receptor and its sensitivity and selectivity for analytes in solution. The techniques of electrochemistry, NMR and molecular modelling have been used to study materials interactions. An optimum receptor design was established for a range of analytes so that the surface of an electrode could be modified to create an analytical sensor. The specific adsorption of both the receptor and the analyte on the electrode surface were probed to produce an amperometric sensor for mandelic and lactic acids.;Subsequently, the project has involved the investigation of small molecule adsorption, recognition and permeation at polymer plant wax constituent layers that model leaf cuticles. Correlations have been sought between the responses to these surfactants/adjuvants and the wax compositions. At low levels of interaction, the quartz crystal microbalance was used as a gravimetric sensor of these processes. At higher levels of interaction, when permeation of the film is sufficient to plasticise it, the rheological effects were used to explore solvent/small molecule permeation. In each case, qualitative data was used to diagnose film rigidity vs. viscoelasticity and quantitative data to determine film mass (thickness) or shear moduli, as appropriate. The experimental measurements have been supported by a computer model derived from the processes occurring at the interface and the resultant changes in film viscoelasatic properties are discussed.

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Oseland, Elizabeth E. "Electrochemical studies of interfacial polymerisation processes." Thesis, University of Warwick, 2016. http://wrap.warwick.ac.uk/89097/.

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This thesis describes how electrochemical analytical techniques have been used to understand some of the physicochemical processes that underpin interfacial polymerisation reactions. A few of the reaction systems studied are currently used in the agrichemical industry for the formation of microcapsules for active ingredient encapsulation. Interfacial processes that take place at the oil-water interface of an epoxy-amine emulsion polymerisation system have been studied. Time-lapse microscopy of epoxide droplets in water or aqueous amine solutions has shown the effect of temperature on droplet dissolution and interfacial polymerisation. Quantitative kinetic data were extracted. A combination of microelectrochemical measurements at expanding droplets and finite element modelling has been used to measure the fast transfer of amine out of an organic phase comprised of epoxide and amine into the aqueous phase. Electrochemical impedance spectroscopy was used to monitor a growing poly(urea) film formed at a model liquid/liquid interface at the tip of a micropipette. A simple circuit diagram was used to model the liquid/liquid interface before and after film formation, highlighting how the presence of the film will increase interfacial resistance and decrease interfacial capacitance. Poly(urea) formation under a range of different reaction conditions was investigated using a combination of impedance versus time measurements and scanning electron microscopy. Finally, the polymerisation of acrylamide monomers at a solid/liquid interface for discrete surface functionalisation was examined using a combination of scanning electron microscopy and atomic force microscopy.

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Zhang, Jie. "New microelectrochemical techniques for probing interfacial processes." Thesis, University of Warwick, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.392934.

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Evans, Nicholas John. "Development of electrochemical techniques for investigating interfacial processes." Thesis, University of Warwick, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.340484.

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Rudd, Nicola Clare. "Micro- and nanoscale investigations of interfacial physicochemical processes." Thesis, University of Warwick, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.445522.

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Su, Yu Chu Joan. "The effect of interfacial phenomena on high temperature processes." Thesis, Imperial College London, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423096.

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Gooding, J. Justin. "The study of interfacial processes using channel electrode systems." Thesis, University of Oxford, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.359440.

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Macfie, Gavin. "Ultrasonic and photonic stimulation of solid/liquid interfacial processes." Thesis, University of Oxford, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.393414.

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Books on the topic "Interfacial processes"

1

A, Edwards David. Interfacial transport processes and rheology. Butterworth-Heinemann, 1991.

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Narayanan, Ranga, and Dietrich Schwabe, eds. Interfacial Fluid Dynamics and Transport Processes. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-45095-5.

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P, Huang C., O'Melia Charles R, Morgan James J. 1932-, American Chemical Society. Division of Environmental Chemistry., and American Chemical Society Meeting, eds. Aquatic chemistry: Interfacial and interspecies processes. American Chemical Society, 1995.

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Narayanan, Ranga, ed. Interfacial Processes and Molecular Aggregation of Surfactants. Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-69810-4.

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service), SpringerLink (Online, ed. Interfacial Processes and Molecular Aggregation of Surfactants. Springer-Verlag Berlin Heidelberg, 2008.

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6

Evans, Nicholas John. Development of elecrochemical techniques for investigating interfacial processes. typescript, 1999.

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7

Card, Michael. Interfacing word processors and phototypesetters. Blueprint, 1987.

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Jacob, Jeffrey A. Memory interfacing for the onechip reconfigurable processor. National Library of Canada, 1998.

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Seippel, Robert G. Transducer interfacing: Signal conditioning for process control. Prentice-Hall, 1988.

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Sanjay, Gupta, and Gupta J. P, eds. PC interfacing for laboratory data acquisition & process control. Instrument Society of America, 1989.

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Book chapters on the topic "Interfacial processes"

1

Schmickler, Wolfgang, and Elizabeth Santos. "Electrochemical surface processes." In Interfacial Electrochemistry. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-04937-8_16.

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Iguchi, Manabu, and Olusegun J. Ilegbusi. "Interfacial Phenomena." In Modeling Multiphase Materials Processes. Springer New York, 2010. http://dx.doi.org/10.1007/978-1-4419-7479-2_4.

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Shamsuddin, Mohammad. "Interfacial Phenomena." In Physical Chemistry of Metallurgical Processes, Second Edition. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-58069-8_6.

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Nagy, Noémi M., and József Kónya. "Interfacial Processes in Geological Systems." In Interfacial Chemistry of Rocks and Soils, 2nd ed. CRC Press, 2021. http://dx.doi.org/10.1201/9781003020080-2.

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Glanville, James O., L. H. Haley, and J. P. Wightman. "Heating Processes at Coal–Liquid Interfaces." In Interfacial Phenomena in Coal Technology. CRC Press, 2022. http://dx.doi.org/10.1201/9780367813185-13.

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Kharazi, Mona, Javad Saien, Aliyar Javadi, and Reinhard Miller. "Extraction Processes." In Innovations in Ionic Liquid-Based Surfactants and Interfacial Phenomena. CRC Press, 2025. https://doi.org/10.1201/9781003472704-11.

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Saiz, E., A. P. Tomsia, and R. M. Cannon. "Diffusion Processes at Liquid Metal/Ceramic Interfaces." In Interfacial Science in Ceramic Joining. Springer Netherlands, 1998. http://dx.doi.org/10.1007/978-94-017-1917-9_14.

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Kelly, R. E. "Large Wavelength Disturbances in Two-Fluid Bénard—Marangoni Convection and Their Control." In Interfacial Fluid Dynamics and Transport Processes. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-45095-5_1.

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Balasubramaniam, R. "Unsteady Thermocapillary Flow and Free Surface Deformation in a Thin Liquid Layer." In Interfacial Fluid Dynamics and Transport Processes. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-45095-5_10.

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Kuhlmann, Hendrik C., and Christian Nienhüser. "The Influence of Static and Dynamic Free-Surface Deformations on the Three-Dimensional Thermocapillary Flow in Liquid Bridges." In Interfacial Fluid Dynamics and Transport Processes. Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-45095-5_11.

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Conference papers on the topic "Interfacial processes"

1

Mejia, Elieser, Yuming Zhao, and Wei Zhou. "Multiresonant plasmonic nano-optoelectrodes: towards nonlinear and nonclassical sensing of biological and interfacial processes." In Quantum Effects and Measurement Techniques in Biology and Biophotonics II, edited by Clarice Aiello, Sergey V. Polyakov, and Paige Derr. SPIE, 2025. https://doi.org/10.1117/12.3045078.

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Zhou, Wei. "Plasmon-enhanced electronic and vibrational Raman spectroscopy: probing voltage-dependent Faradaic and Non-Faradaic interfacial processes." In Enhanced Spectroscopies and Nanoimaging 2024, edited by Prabhat Verma and Yung Doug Suh. SPIE, 2024. http://dx.doi.org/10.1117/12.3028905.

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Kortsenshteyn, Naum Moiseevich, L. V. Petrov, A. V. Rudov, and Arseniy K. Yastrebov. "ON THE INTERACTION BETWEEN THE PROCESSES OF INTENSIVE EVAPORATION AND BULK CONDENSATION NEAR THE INTERFACIAL SURFACE." In Proceedings of the 9th CHT-24 ICHMT International Symposium on Advances in Computational Heat Transfer May 26 - 30, 2024, Istanbul, Turkiye. Begellhouse, 2024. https://doi.org/10.1615/ichmt.2024.cht-24.120.

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Gavanluei, Arshad Bajvani, Brajendra Mishra, Faisal Al-Abbas, David L. Olson, and Alyaa Elramady. "Electrochemical Investigation of the Evolution of Interfacial Electrodic Processes for Downhole Tubular Steels in CO2 Saturated Environments." In CORROSION 2012. NACE International, 2012. https://doi.org/10.5006/c2012-01685.

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Abstract CO2 corrosion behavior and atomic processes at the corroding interface of a high strength low alloy tempered martensite tubular steel were investigated for 177 h at 70 and 80 °C using electrochemical and surface evaluation techniques. Linear polarization resistance (LPR) and electrochemical impedance spectroscopy (EIS) were applied to assess the corrosion rate and evolution of atomic processes and interfacial phenomena. The corrosion rate increased at the beginning to a maximum, then, it declined with time at both temperatures. Variation of pH was monitored for the test duration, and it changed from 3.78 at the beginning to 5.82 and 5.94 for 70 and 80 °C respectively. EIS measurements and equivalent circuit modeling demonstrated the formation of a porous scale upon beginning the experiments. Increase in charge transfer resistance with time indicated a decrease in porosity of scale, increasing its protectiveness. X-ray diffraction analysis did not detect formation of iron carbonate in these conditions.

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Shah, S. Sadiq. "Corrosion Inhibition at the Interface at a Molecular Level." In CORROSION 1990. NACE International, 1990. https://doi.org/10.5006/c1990-90299.

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Abstract Corrosion is an interfacial process that occurs at the metal-liquid interface and manifests itself at the macroscopic level. To gain a better understanding of corrosion and corrosion inhibition, the primary interactions responsible for these processes are explored at a molecular level. The frontier orbital type of approach is used to explain the orbital interactions for molecule-molecule and molecule-metal surface systems. The consequences of these interactions for these two systems are also discussed.

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Incorvia, Michael John. "Corrosion Inhibitive Admixtures for Concrete (A Review of the Current State of the Art)." In CORROSION 1996. NACE International, 1996. https://doi.org/10.5006/c1996-96239.

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Abstract Corrosion inhibitive admixtures, chemicals added to the concrete mixture to decrease the corrosion activity of the steel reinforcement, are an easy, cost-effective method for corrosion protection. This paper will review some of the issues related to the corrosion process and to the use of corrosion inhibitive admixtures to extend the service life of steel reinforced structures. The principle cause of corrosion damage to steel reinforced concrete, even high quality concrete, is chloride ion attack. To perform properly an inhibitive admixture must provide protection against chloride induced corrosion. Corrosion inhibitive admixtures provide protection by two mechanisms: (1) a chloride screening mechanism which prolongs the time it takes for chloride to reach the surface of the metal, and (2) an interfacial process where protection is provided by decreasing the corrosion activity at the reinforcing steel surface. The classes of admixtures which prolong the time it takes for chlorides to reach the surface of the reinforcing bars are: hydrophobic materials, pozzolanic materials (e.g. silica fume, fly ash, etc.), and superplasticizers. Interfacial corrosion inhibitive admixtures provide protection by decreasing the corrosion activity by a thermodynamic or a kinetic process or both. Examples of interfacial inhibitors are: nitrite and nitrate salts, chromates, phosphonic acid derivatives, and carboxylic acids. Admixtures which effectively prolong the time it takes chloride to reach the surface of the reinforcing steel have been developed. Likewise, admixtures which provide corrosion protection by decreasing the corrosion activity by a thermodynamic or kinetic protection process at the reinforcing steel surface have also been developed. Admixtures which effectively perform by both a chloride screening and interfacial inhibition processes have not been developed. The science and technology of corrosion inhibitive admixtures is a developing area, and as such, universally accepted testing procedures have not been established. For the more recently developed admixtures, long duration field exposure test data are not yet available.

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Rao, D. N., M. Girard, and S. G. Sayegh. "Interfacial Phenomena in Miscible Gas Processes." In SPE Annual Technical Conference and Exhibition. Society of Petroleum Engineers, 1989. http://dx.doi.org/10.2118/19698-ms.

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Gregg, Brian A., Suzanne Ferrere, and Francois Pichot. "Interfacial processes in organic-based solar cells." In International Symposium on Optical Science and Technology, edited by Zakya H. Kafafi and Denis Fichou. SPIE, 2002. http://dx.doi.org/10.1117/12.456937.

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Weiss, Emily, Yishu Jiang, Zhengyi Zhang, and Kevin McClelland. "Interfacial Photophysical Processes for Quantum Dot-Photocatalyzed Reactions." In nanoGe Fall Meeting 2018. Fundació Scito, 2018. http://dx.doi.org/10.29363/nanoge.fallmeeting.2018.190.

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Jyotsna, Sharma, and Ian Donald Gates. "Interfacial Stability and Displacement Efficiency in Thermal Solvent processes." In SPE Improved Oil Recovery Symposium. Society of Petroleum Engineers, 2010. http://dx.doi.org/10.2118/130050-ms.

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Reports on the topic "Interfacial processes"

1

Richmond, Geraldine L. Molecular Investigations of Interfacial Processes in Tribology. Defense Technical Information Center, 2007. http://dx.doi.org/10.21236/ada470776.

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Brandes, Jay A. Interfacial Phenomena: Linking Atomistic and Molecular Level Processes. Office of Scientific and Technical Information (OSTI), 2009. http://dx.doi.org/10.2172/964398.

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Hopkins, Patrick E. Interfacial electron and phonon scattering processes in high-powered nanoscale applications. Office of Scientific and Technical Information (OSTI), 2011. http://dx.doi.org/10.2172/1029772.

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Ayers, Katherine, Christopher Capuano, Plamen Atanassov, Sanjeev Mukerjee, and Michael Hickner. High Performance Platinum Group Metal Free Membrane Electrode Assemblies through Control of Interfacial Processes. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1410560.

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Simmons, Joseph H. Quantum confinement, carrier dynamics and interfacial processes in nanostructured direct/indirect-gap semiconductor-glass composites. Office of Scientific and Technical Information (OSTI), 2002. http://dx.doi.org/10.2172/804905.

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Joseph H. Simmons. Quantum confinement, carrier dynamics and interfacial processes in nanostructured direct/indirect-gap semiconductor-glass composites. Office of Scientific and Technical Information (OSTI), 2002. http://dx.doi.org/10.2172/798742.

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Friedman, Shmuel, Jon Wraith, and Dani Or. Geometrical Considerations and Interfacial Processes Affecting Electromagnetic Measurement of Soil Water Content by TDR and Remote Sensing Methods. United States Department of Agriculture, 2002. http://dx.doi.org/10.32747/2002.7580679.bard.

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Time Domain Reflectometry (TDR) and other in-situ and remote sensing dielectric methods for determining the soil water content had become standard in both research and practice in the last two decades. Limitations of existing dielectric methods in some soils, and introduction of new agricultural measurement devices or approaches based on soil dielectric properties mandate improved understanding of the relationship between the measured effective permittivity (dielectric constant) and the soil water content. Mounting evidence indicates that consideration must be given not only to the volume fractions of soil constituents, as most mixing models assume, but also to soil attributes and ambient temperature in order to reduce errors in interpreting measured effective permittivities. The major objective of the present research project was to investigate the effects of the soil geometrical attributes and interfacial processes (bound water) on the effective permittivity of the soil, and to develop a theoretical frame for improved, soil-specific effective permittivity- water content calibration curves, which are based on easily attainable soil properties. After initializing the experimental investigation of the effective permittivity - water content relationship, we realized that the first step for water content determination by the Time Domain Reflectometry (TDR) method, namely, the TDR measurement of the soil effective permittivity still requires standardization and improvement, and we also made more efforts than originally planned towards this objective. The findings of the BARD project, related to these two consequential steps involved in TDR measurement of the soil water content, are expected to improve the accuracy of soil water content determination by existing in-situ and remote sensing dielectric methods and to help evaluate new water content sensors based on soil electrical properties. A more precise water content determination is expected to result in reduced irrigation levels, a matter which is beneficial first to American and Israeli farmers, and also to hydrologists and environmentalists dealing with production and assessment of contamination hazards of this progressively more precious natural resource. The improved understanding of the way the soil geometrical attributes affect its effective permittivity is expected to contribute to our understanding and predicting capability of other, related soil transport properties such as electrical and thermal conductivity, and diffusion coefficients of solutes and gas molecules. In addition, to the originally planned research activities we also investigated other related problems and made many contributions of short and longer terms benefits. These efforts include: Developing a method and a special TDR probe for using TDR systems to determine also the soil's matric potential; Developing a methodology for utilizing the thermodielectric effect, namely, the variation of the soil's effective permittivity with temperature, to evaluate its specific surface area; Developing a simple method for characterizing particle shape by measuring the repose angle of a granular material avalanching in water; Measurements and characterization of the pore scale, saturation degree - dependent anisotropy factor for electrical and hydraulic conductivities; Studying the dielectric properties of cereal grains towards improved determination of their water content. A reliable evaluation of the soil textural attributes (e.g. the specific surface area mentioned above) and its water content is essential for intensive irrigation and fertilization processes and within extensive precision agriculture management. The findings of the present research project are expected to improve the determination of cereal grain water content by on-line dielectric methods. A precise evaluation of grain water content is essential for pricing and evaluation of drying-before-storage requirements, issues involving energy savings and commercial aspects of major economic importance to the American agriculture. The results and methodologies developed within the above mentioned side studies are expected to be beneficial to also other industrial and environmental practices requiring the water content determination and characterization of granular materials.

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Bruce. L51642 Field Nondestructive Examination of ERW Pipe Seams. Pipeline Research Council International, Inc. (PRCI), 1991. http://dx.doi.org/10.55274/r0010587.

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Electric resistance welded (ERW) pipe has been used in the natural gas transmission industry for many years. The Department of Transportation (DOT) has recently expressed interest in the integrity of the weld seam in pipelines made from ERW pipe that was manufactured prior to 1970. Specifically, the DOT has requested that natural gas transmission and hazardous liquid pipeline operators determine whether or not their pipelines that meet this description require hydrostatic proof testing. The initial concern from the DOT was for seam weld selective corrosion, although reference has since been made to growth of manufacturing discontinuities in the ERW seam. Early ERW pipe was manufactured using either direct current or low-frequency alternating current, processes that were prone to producing incomplete fusion discontinuities. These discontinuities (also referred to as cold welds, penetrators, etc.), if present in a pipeline, can grow under normal service or under upset operating conditions resulting in leaks or ruptures. There exists a need for a method that a pipeline operator could use to demonstrate the integrity of pipelines that were made from this older ERW pipe other than hydrostatic testing, which is expensive and potentially harmful to pipeline integrity. The use of a nondestructive-examination (NDE) technique would enable an operator to sample the integrity of a suspect pipeline during other routine in-service maintenance operations without the need for hydrostatic testing. The detection of incomplete fusion discontinuities is difficult if not impossible with conventional NDE techniques. The intimate mechanical contact between compressed surfaces causes a small amount of reflection and a large amount of transmission of ultrasonic signals. Recently however, several ultrasonic techniques have been introduced to study these types of discontinuities in resistance spot welds and inertia friction welds. These new techniques are based on ultrasonic spectroscopy, that is, the frequency dependence of the various ultrasonic interfacial parameters. These parameters include reflection and transmission coefficients and the frequency dependence of ultrasonic volumetric parameters (e.g., velocity and attenuation).

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Esener, Sadik C. Architecture Studies on Interfacing Parallel Optical Storage Systems with Processors. Defense Technical Information Center, 1996. http://dx.doi.org/10.21236/ada315238.

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Groening, Edward, Mick Moore, Denis Mukama, and Ronald Waiswa. Pathways Into the Tax Net: Better Ways to Register African Taxpayers. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.029.

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Abstract:

Systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. There are three characteristic problems: the process of registering new taxpayers is not sufficiently targeted on the people and businesses likely to be liable to pay tax; too many (nominal, unproductive) taxpayers are registered; and taxpayer identification (ID) details in the tax register are inaccurate. These problems interact perversely – each exacerbates the others. They will all to a large degree be solved, almost naturally, as a result of: (a) greater digitisation of tax administration generally, and (b) further interfacing between the digital systems of tax agencies and those of other (public sector) organisations, notably cross-government ID databases. But this takes time. There are significant shorter-term registration problems that need policy attention. In part they have not received it yet because these problems are rare in richer countries, which still exercise a huge influence on the tax reform agenda in Africa and other low-income regions. On the basis of recent experience in a range of African countries, we list some taxpayer registration practices that should be abandoned or used sparingly, and some that should be used more widely, to better target registration on those businesses and individuals who should be paying tax.

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