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Showing 1-5 of 5 Blogs
A three-floor building of clothing shops in a market
June 2025|
Blog

Uganda’s tax system is a drain on small businesses: how to set them free

by Adrienne Lees

The complexity of Uganda’s tax system makes for a time-consuming tax filing process, compounded by low taxpayer knowledge and high levels of distrust in the Uganda Revenue Authority. The time, money, and effort incurred by taxpayers to meet their tax obligations adds to their total tax burden….
Adrienne Lees and Sripriya Srivatsa standing in front of the library
April 2024|
Blog

Five reflections from a writing retreat

by Adrienne Lees & Sripriya Iyengar Srivatsa

Two of ICTD’s PhD students, Adrienne Lees and Sripriya Srivatsa, recently spent three days at Gladstone’s…
A nigerian man counting money
April 2023|
Blog

Tackling the hidden costs of taxation: Can digitalisation help?

by Adrienne Lees

Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….
Hands of two african individuals doing financial transaction with a point of sales POS terminal as Cash, Naira, Money or currency is changing hands
April 2023|
Blog

Can real-time electronic invoicing fix VAT’s problem?

by Adrienne Lees

VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance….
NextBillion EGM
August 2022|
Blog

To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond

by Adrienne Lees & Philip Mader

“Designing better tax policies for DFS requires understanding the factors that enable using DFS, and its potential impacts” writes Adrienne Lees & Philip Mader in their first blog for the ICTD….
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