• Theme

  • Programme

  • Blog Authors

Showing 1-12 of 34 Blogs
July 2024|
Blog

Taxing mobile money: Five critical strategies for policymakers

by Awa Diouf, Hannelore Niesten & Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….

Mobile money agent in Cameroon
June 2024|
Blog

Why Cameroon’s mobile money agents are struggling to increase revenue

by Alphonse Noah & Ruth Tacneng

After the introduction of a tax on mobile money transactions in 2022, mobile money agents in Cameroon have been experiencing a decline in their revenues amid fierce competition, a proliferation of fraud and scams, and liquidity management challenges….

May 2024|
Blog

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….

May 2024|
Blog

Ethiopia’s national digital ID: A breakthrough for tax system transformation?

by Seid Yimam Mohamed & Fabrizio Santoro

Fayda, Ethiopia’s new digital identification (ID) system, comes with big potential for the country’s tax administrations,…

Online business database
March 2024|
Blog

Broadening the tax horizon through information: the power of third-party data for African tax administrations

by Lucia Rossel & Fabrizio Santoro

It is fair to say that taxation cannot exist without information. To calculate taxes and enforce…

Image of tax return form on a computer screen
December 2023|
Blog

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….

Group of seated women using mobile phones
November 2023|
Blog

Unpacking Zambia’s proposed mobile money levy: Lessons and considerations

by Hannelore Niesten

As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by other African countries…

Street scene with corner shop
September 2023|
Blog

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

by Ludovic Bernad & Fabrizio Santoro

Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….

Nairobi skyline at sunset with a billboard that says eTims and features a woman in a red dress.
August 2023|
Blog

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

by Celeste Scarpini & Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…

Screenshot of home page of the digital financial services (DFS) tax map website
July 2023|
Blog

ICTD’s new web portal on taxation of digital financial services in Africa

by Awa Diouf & Hannelore Niesten

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services. The DFS TaxMap is a dynamic web portal in English and French tracking the diverse approaches to DFS taxation….

Scenes from a busy street in Kigali, Rwanda.
July 2023|
Blog

Electronic tax administration: Insights from Rwanda where manual practices persist

by Fabrizio Santoro & Kelbesa Megersa

The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not all are on board….

Man working at computer
May 2023|
Blog

The promise and limitations of information technology for tax mobilisation

by Oyebola Okunogbe, Fabrizio Santoro & Celeste Scarpini

As digital technologies continue to gain momentum in lower-income countries, tax authorities are increasingly adopting technology solutions to improve their core functions and to collect revenue more efficiently….