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Showing 25-36 of 232 Blogs
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…
USD 100 dollar bills
May 2023|
Blog

The IMF, Humiliation, and Sri Lanka’s Independence

by Mick Moore

The government of Sri Lanka is right in claiming that an agreement with the IMF is essential. The economic situation allows no practical alternative….
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…
A nigerian man counting money
April 2023|
Blog

Tackling the hidden costs of taxation: Can digitalisation help?

by Adrienne Lees

Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….
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….
Two market traders walking by cars with baskets of goods over their heads
March 2023|
Blog

Ghana’s e-levy is unfair to the poor and misses its revenue target: a lesson in mobile money tax design

by Vanessa van den Boogaard, Max Gallien, Nana Akua Anyidoho & Mike Rogan

The levy’s effects – on Ghana’s public finances, its poor, mobile money usage –have been at the centre of intense and polarising public conversations, much of it without empirical basis….
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…