Blogs

Home Blogs

  • Theme

  • Programme

  • Blog Authors

Showing 13-24 of 80 Blogs
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….
Ethiopia - Planting Avocado Trees in Katbare - July 2011
July 2023|
Blog

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|
Blog

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|
Blog

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….
June 2023|
Blog

The limited impact of the BEPS Multilateral Instrument

by Antonia Hohmann

Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It…
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….
May 2023|
Blog

Have we reached a critical juncture for global tax governance?

by Martin Hearson

A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin…
April 2023|
Blog

Making the IMF Work for Sri Lankans: Part 2

by Mick Moore

March 20, when the IMF Board approved an Extended Fund Facility for Sri Lanka, now seems…
Mobile money agent in Zanzibar, Tanzania
April 2023|
Blog

How do taxes affect the price of digital financial services?

by Hannelore Niesten & Awa Diouf

How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial for a well-functioning market….
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….
Esta Sechbeia (24) looks on as she waits for customers at a mobile money stand on the side of the road in the Tesano neighbourhood, Ghana.
April 2023|
Blog

Building trust by earmarking taxes on digital financial services

by Mary Abounabhan, Hannelore Niesten & Amrita Saha

Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an unpopular policy tool, it may be a necessary evil….
Pettah Sri Lanka
February 2023|
Blog

Making the IMF Work for Sri Lankans

The government of Sri Lanka is negotiating a large conditional loan from the IMF. A formal…