Showing 1 - 12 of 36 blogs
December 2021
Blog
by Peter Jongkind

Ghanaian local governments – metropolitan, municipal, and district assemblies (MMDAs) – face several challenges preventing them from raising more revenue from property taxes. These challenges include limited access to information about properties such as location, ownership and accurate valuations. As part of its programmes, VNG International (the International Cooperation Agency of the Association of Netherlands…

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November 2021
Blog
by Grema Bukar, John Audu Aziganu, Mohammed Alkali & Mohammed Bashir Ali

Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led to the destruction of businesses, livelihoods, property and public infrastructure. As a result, real estate in the capital of Maiduguri and other peaceful areas has seen an increase in demand. Normally, a real estate boom would lead to increased…

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August 2021
Blog
by Bassirou Sarr, Justine Knebelmann & Victor Pouliquen

In June 2021, eight Senegalese tax agents based in the fiscal centre of Pikine, the country’s second largest city, generated over 500 detailed property tax information sheets in just four weeks. The information sheets contained GIS coordinates, cadastral identifiers, property characteristics, rental value, owner identification details and even pictures. These information sheets starkly contrast with…

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June 2021
Blog
by Giovanni Occhiali, Max Gallien & Soukayna Remmal

In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational use – has become a common policy talking point. But can legalised cannabis production become a new revenue source for low and middle-income countries? Canada and a range of states in the US have made headlines from legalisation initiatives…

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April 2021
Blog
by Abimbola AbdurRahman Lekki

In 2016, Nigeria’s Presidential Enabling Business Environment Council recognised that Nigeria should not be left behind in the emerging digitisation of tax processes in Africa. Working closely with the Federal Inland Revenue Service, the council introduced six key electronic solutions. The solutions included e-registration of new taxpayers, e-payment of federal taxes and stamp duties, e-filing…

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January 2021
Blog
by Giulia Mascagni, Mick Moore & Wilson Prichard

What is the connection between taxation and more open societies that the British aid programme aims to support? In long-term historical perspective, it is very close. The societies that enjoy the most open, democratic and accountable government are also those that tax the most – and spend the most on making life better for their…

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January 2021
Blog
by Max Gallien & Othmane Bourhaba

Informal economies in North Africa have frequently captured public attention in recent years. They not only make up over half of the region’s labour force and a substantive part of its GDP, but often put workers into unsafe environments or in conflict with authorities. While Mohamed Bouazizi’s self-immolation is surely the most famous example, deaths and…

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December 2020
Blog
by Laura Wilson & Mamadou Gueye

It is widely recognised that “business as usual” will not close the estimated financing gap of USD 2.5 trillion that is needed annually to achieve the Sustainable Development Goals (SDGs) by 2030. United by this realisation, the members of the multi-stakeholder-partnership Addis Tax Initiative (ATI) recently presented the ATI Declaration 2025 to renew political buy-in…

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September 2020
Blog
by Giulia Mascagni

Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored topic. Using evidence from Rwanda and Eswatini, Giulia Mascagni explores why taxpayer education matters, whether it is effective, and how research can inform governments’ taxpayer education programmes. Across Africa, many taxpayers have a shockingly poor understanding of the tax…

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September 2020
Blog
by Anna Custers, Benjamin Holzman, Raul Felix Junquera-Varela & Roel Dom

Amid the Covid-19 pandemic, changes that might ordinarily take a few years are now occurring in the span of just a few months. The uptake of e-commerce and the adoption of video-conferencing, for example, have increased rapidly. This distinctive feature of crises—that they can accelerate otherwise slow-moving trends—can be harnessed by those seeking to create…

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July 2020
Blog
by Killian Clifford

Mobile money taxation is, for some, a controversial topic. One the one hand, it is critical for developing countries to increase domestic revenue in order to finance public goods and services and achieve the Sustainable Development Goals. One the other, mobile money is seen as something of a development success story, providing access to financial…

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