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Showing 1-12 of 70 Blogs
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….

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….

Detail of chinese yuan 100 notes or bills
May 2024|
Blog

China and Tax Administration Revelations: book review by Mick Moore

by Mick Moore

I have come to expect that good research into how China’s government organisations actually function is…

Medium shot of a women selling produce in the Saris market, Ethiopia (2020)
March 2024|
Blog

In search of equality: Can taxes be good advocates?

by Sripriya Iyengar Srivatsa

Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to…

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…