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Showing 1-12 of 296 Blogs
Empty prison building in a circular architecture
February 2026|
Blog

The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda

by Adrienne Lees, Maria Jouste, Joseph Okello Ayo, Nicholas Musoke & Marie-France Boucher

In the 18th century, philosopher Jeremy Bentham envisioned the panopticon: a circular prison where guards could…
Addis Ababa busy street view
February 2026|
Blog

Roadblock taxation: the dangers of extra-legal payments in Ethiopia

by Zerihun Asegid

In recent years, Ethiopia has witnessed a significant rise in one particularly harmful extra-legal practice: roadblock taxation. …
In Senegal a man is walking on the street as he checks his phone passing by Sea Plaza, the biggest mall in Dakar.
January 2026|
Blog

What Senegal’s VAT reforms reveal about taxing cross-border services

by Hannelore Niesten & Awa Diouf

Across Africa and beyond, governments are extending VAT to cross-border supplies of services, with Senegal a recent adopter….
Eggs and milk stall in an open air market in Accra, Ghana.
January 2026|
Blog

Taxing smarter is the key to thriving in an era of declining aid

by Giulia Mascagni

With 2025, the development sector changed for good. Today scaling up tax mobilization is a essential to succeed in the post-aid era….
Awa Diouf, ICTD Research Fellow, at the T20 Summit in South Africa
December 2025|
Blog

Africa’s digital tax transformation: How the T20 agenda will shape fiscal capacity

by Awa Diouf

For the first time ever, the G20 Presidency was held in Africa, placing digital tax transformation at the centre of the global agenda….
Michael Oloo, tax professional and PhD student at a conference
December 2025|
Blog

How ICTD’s Research on Tax and Development Course reignited my PhD ambition

by Michael Oloo

Joining ICTD’s Research on Tax and Development Course, prompted me to confront something I had long been postponing: committing to a PhD….
Najibullah Nor Isak, ICTD tax course alum, standing in front of a projected screen as he delivers a presentation to an audience that is not seen in the picture.
December 2025|
Blog

From tax officer to customs director: How an ICTD alum is driving reform

by Najibullah Nor Isak & Stephanie Alkoussa

We sat down with Najibullah Nor Isak to discuss his remarkable career trajectory and his efforts to reform Somalia’s tax system….
The UN headquarters in Geneva, Switzerland, flanked by a row of flags of different countries.
November 2025|
Blog

A new era or business as usual? Why the UN Expert Committee on Tax is still relevant

by Florian Dierich

The Committee’s most prominent contribution is the UN Model Tax Convention, which provides model language for the negotiation of bilateral tax treaties. While originally based on the OECD Model, it has increasingly diverged to better reflect the interests of capital-importing states, most notably in its stronger source-based taxing rights….
Empty hall of the United Nations General Assembly at the UN headquarters in New York.
November 2025|
Blog

UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention

by Florian Dierich & Frederik Heitmüller

In Part 3 of our UN Tax Convention reading list, we bring together key research and analysis on dispute prevention and resolution….
A photo of the UN Headquarters in New York with flags of several countries flying high.
October 2025|
Blog

UN Tax Convention Negotiations: Where are we at and where are we headed?

by Frederik Heitmüller & Florian Dierich

In preparation for the Nairobi session, two documents were shared for discussion: a Framework Convention Template prepared by the Co-lead of Workstream 1, which contains draft language for some of the commitments, and a Co-Leads’ Concept Note on Ideas for Potential Solutions for the protocol on dispute resolution and prevention. The protocol on Cross-border services is not on the agenda for Nairobi, but discussions are continuing in the Workstream….
A woman sitting beside a red Vodafone and Tigo Cash mobile money kiosk in Ghana, representing the growing role of digital payment systems in Africa’s digital public infrastructure.
October 2025|
Blog

Digital Public Infrastructure’s potential to reshape taxation in Africa must no longer be ignored

by Seid Yimam Mohamed

Digital public infrastructure (DPI), from digital IDs to payment systems and data exchange, is transforming how governments in Africa can mobilise domestic revenue. This blog explores why integrating DPI into tax systems is crucial for stronger governance, fairer taxation, and sustainable development across the continent….
Cultural Parade in Zaria City, Nigeria where informal tax has become a lifeline for basic services
October 2025|
Blog

How faith and culture shape accountability in Nigeria’s informal tax system

by Jacob Aondohemba Iormbagah

In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I…
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