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Online business database
March 2024|

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…

Women from Rawalpindi queue to participate in Pakistan's elections.
February 2024|

Tax reforms and the battle for Pakistan’s future in the 2024 elections

by Ahsan Zia Farooqui & Farooq Chatha

Pakistan’s 2024 general elections are going ahead tomorrow amidst economic turmoil, terrorism, and regional tensions. Shunned…

Tyrico beach and the mountains, El Cerro De Las Cuevas
December 2023|

When does tax administration become a constitutional issue?

by Mick Moore

Tax and law courts are not strangers. In fact, courts are often called to adjudicate the…

Allee des Nations (Avenue of Nations) of the United Nations Palace in Geneva, with the flags of the member countries.
December 2023|

The UN Tax Committee spreads its wings

by Sol Picciotto

After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…

Group of seated women using mobile phones
November 2023|

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…

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

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|

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….

Tax official registers a female small business owner on the street
July 2023|

Helping Politicians to Break Bad Tax Habits

by Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring…

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

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….

Ethiopia - Planting Avocado Trees in Katbare - July 2011
July 2023|

Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges

by Misganaw Gashaw Beza & Geremew Worku

Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of…

Andrew Kayanu Traffic Check ATM painting
June 2023|

Roadblocks and revenues: new geographies of taxation in conflict

by Mina Radončić & Markus Geray

Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted…

African Union flag waving on the top sunrise
June 2023|

Africa Rising: A Proposal for a Continental Tax Governance Structure

by Afton Titus

Developments in international tax are happening fast. It is vital we form an African international tax forum to make tax policies for Africans, by Africans….