Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…
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…
Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….
Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…
Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity…
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….
Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released…
Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring…
With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border…
The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not all are on board….
Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of…
Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted…
