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Showing 1-12 of 74 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….
A customer counts cash before having funds transferred to his phone at a mobile money exchange.
April 2025|
Blog

Taxes, trust, and transparency: Lessons for Ghana’s fiscal future

by Avi Ahuja

Ghanaian President John Mahama’s government presented its much-awaited 2025 budget last month. In it, Finance Minister…
Fingerprint scanner on transparent screen
April 2025|
Blog

From Identification to Stronger Tax Administration: Can Digital IDs Deliver?

by Fabrizio Santoro & Lucia Rossel

In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are…
Photo of a phone screen sending mobile money load
April 2025|
Blog

Ghana’s e-levy: 3 lessons from the abolished mobile money tax

by Max Gallien, Martin Hearson & Mary Abounabhan

The e-levy’s intense politicisation and complex design made it an interesting case of a wider trend of mobile money taxes in the region. We learned more about the e-levy’s impact on informal sector workers in Accra, knowledge and sentiments, registered merchant exemptions and mobile money usage….
December 2024|
Blog

Four priority areas for next year’s Financing for Development Conference

by Rhiannon McCluskey

At a recent UN side event, experts outlined how the new financing for development proposals on can be strengthened for better outcomes in four priority areas….
Warehouse worker hand pointing at inventory statistics on tablet
November 2024|
Blog

The digital transformation of tax administrations: What’s in it for low-income countries?

by Awa Diouf, Caroline Khene & Becky Faith

As governments worldwide, particularly in low- and middle-income countries (LMICs), push towards digital transformation, the platformisation…
Wide shot view from above of a condensed area in Freetown, Sierra Leone
November 2024|
Blog

Does Information about Public Services Boost Tax Compliance? I conducted an experiment in Freetown to find out

by Laura Montenbruck

This research was conducted alongside the ICTD/LoGRI-led initiative to implement comprehensive property tax reforms in Freetown, Sierra Leone….
Close up shot on a pair of hands holding a stack of Malawian Kwacha
October 2024|
Blog

We interviewed 83 tax collectors in Malawi and here is what we learnt

by Nyanyiwe Sulu & Mick Moore

Tax specialists have a great deal to say about how African tax collectors could work better…
Close up on the hands of a man holding a stack of money including US dollar bills.
October 2024|
Blog

Why don’t governments collect more revenue? The answer is complex but here are some new insights

by Bernard Baimwera & Mick Moore

Why don’t governments collect more tax revenue? This question is particularly relevant to lower income countries…
Close up of african american man hands typing credit card info on computer keyboard, online internet shopping leisure activity time. Business payment with web technology. Buying purchase transactions
October 2024|
Blog

How digital public infrastructure could transform tax administration in Africa

by Fabrizio Santoro & Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance….
A woman stands in the middle of a small convenient stall, measuring grains.
October 2024|
Blog

Design features of simplified tax regimes for small businesses in Sub-Saharan Africa

by Christopher Hoy, Thiago Scot, Alex Oguso, Anna Custers, Daniel Zalo, Ruggero Doino, Jonathan Karver & Nicolas Orgeira Pillai

Our new working paper highlights to the challenges of designing appropriate tax regimes for small businesses as governments face stark trade-offs between raising revenue, maximizing simplicity, and maintaining equity. …
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….
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