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Showing 1-12 of 284 Blogs
A man walks past a bright green roadside shop in Kenya with Safaricom and M-Pesa signs, illustrating how digital payments support Nigeria digital public infrastructure for taxation across Africa.
October 2025|
Blog

Digital Tax Infrastructure (DPI) and Tax Administration in Nigeria: The Current State of the Play

by Abdussalam Mas'ud

Nigeria has made significant strides in digitalising its tax administration over the past decade, with initiatives such as the Integrated Tax Administration System (ITAS) and new frameworks for digital public infrastructure (DPI). This blog explores the current state of Nigeria’s digital tax infrastructure across four key pillars: digital IDs, merchant payments, data exchange, and inclusivity, and highlights progress made at both national and subnational levels. Drawing on recent DPI readiness assessments and peer learning events, it identifies opportunities to strengthen coordination, data governance, and capacity for more efficient, transparent, and inclusive tax administration….

Close up on a hand of an Africa person from Kenya, holding a phone to access digital services.
October 2025|
Blog

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

by Kanuda M. Buluba & Fabrizio Santoro

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…

A city landscape superimposed by a transluscent globe with currency symbols around it.
October 2025|
Blog

UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services

by Florian Dierich & Frederik Heitmüller

The negotiations for Protocol 1 present a genuine opportunity to revisit how cross-border services are taxed. But, as we explored in our recent policy brief, this is not without difficult trade-offs involving legal form, tax base, thresholds, nexus rules, and treaty interaction….

Large convening hall with the UN logo at the front
September 2025|
Blog

UN Tax Convention reading list part 1: The UN process and institutional context

by Florian Dierich & Frederik Heitmüller

We have put together this reading list to help navigate the growing literature on the UN Tax Convention, which is thematically divided into three parts: this first part is on the UN process and institutional context….

An informal market in downtown Harare, Zimbabwe.
September 2025|
Blog

Why working with – not against – the informal economy is essential: some lessons from Zimbabwe

by Ian Scoones

In Zimbabwe, the informal economy makes up 76% of the national economy and what to do about it is the big question troubling policymakers….

Zimbabwe's informal sector: Saturday morning market outside Bulawayo City Hall
August 2025|
Blog

Zimbabwe’s informal sector – more carrots than sticks are needed

by Abel Gwaindepi & Hellen Venganai

Zimbabwe’s informal sector is massive. But despite its size, the sector remains poorly understood, especially when it comes to taxation. …

Man in the middle of the frame sitting on a table in a conference room with people around him either in the background or sitting near him on the same table. The man is not looking at the camera but is focused writing on a paper in front of him.
August 2025|
Blog

From agriculture to tax: How the ICTD course changed one man’s career

by Seid Yimam Mohamed & Stephanie Alkoussa

After completing the ICTD Research on Tax and Development course, Seid Yimam experienced a career switched, he shares more in this interview….

In action shot of a busy street near a market in Bohicon, Benin, West Africa with people on motorbikes or walking.
August 2025|
Blog

How WAEMU is reshaping tax harmonisation policy across west Africa

by Raïssatou Joëlle Traore

Since its creation in 1994, WAEMU has pursued a core strategy of bringing member states’ tax systems closer together. Has it succeeded?…

Group photo showing around 15 people smiling at the camera in front of a banner that reads "Financing for Development".
July 2025|
Blog

Financing development: Gains and gaps of the Sevilla conference

by Regan McCort, Wilson Prichard & Moyo Arewa

In many ways, the Compromiso and SPA were a success. DRM was highlighted as a key action area, with development partners pledging to double their support for DRM in developing countries by 2030. Signees agreed to promote progressive tax systems, strengthen subnational finance, and promote the diversification of revenue sources. Recommendations from ICTD are also reflected in the language of the clauses on the informal sector, gender biases, tax expenditures, and other related topics….

Wide shot of a small artisan store in Mexico, with a small crowd of people gathering to check the displayed items.
July 2025|
Blog

Toward formalisation: Can simplified tax and social security contributions help?

by Guillermo Montt

As interest in simplified tax grows, African countries can look at Latin America for lessons learned from the informal sector. …

Wide view of luxurious residential buildings by the water in Cote d'Ivoire
July 2025|
Blog

Côte d’Ivoire property tax reform: the political will paradox

by Camille Barras & Marie Reine Mukazayire

In Côte d’Ivoire, property tax has been identified as a key source to help raise revenue, however, it remains largely untapped. …

Wide shot of a series of 6 apartments complexes that are under construction in Islamabad, Pakistan
June 2025|
Blog

Pakistan’s support for wealth taxes

by Max Gallien, Umair Javed & Vanessa van den Boogaard

In a context marked by deepening fiscal constraint, wealth taxes offer a potential solution for Pakistan as they have done in many other. …

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