When Ian Kananura Mwesigye, a 2018/19 alum of ICTD’s Research on Tax and Development course, first began his career in real estate financing and construction, he did not imagine his work would eventually lead him into cryptocurrency taxation, artificial intelligence, and tax policy reform. In this interview, Ian reflects on his career journey, the growing importance of research-informed tax policy, and why domestic revenue mobilisation will be central to Africa’s future.
Stephanie: Can you tell us about your background and career?
Ian: I began my career in real estate and construction, training in Quantity Surveying and Property Studies, before moving into taxation. I now serve as a Supervisor in Tax Crime Investigations at the Uganda Revenue Authority (URA), focusing on fintech and cryptocurrency taxation.
Looking ahead, I see myself continuing to work at the intersection of research, policy, and technology, contributing not only to Uganda’s tax system but also to wider debates on the future of taxation in Africa.
Stephanie: What role do you think tax will play in the future of African economies?
Ian: It will only become increasingly important. As global development finance becomes more uncertain, countries will need to rely more on their own revenue systems to fund infrastructure, healthcare, education, and long-term development. That is both a challenge and an opportunity.
For me, one of the strongest motivations for working in taxation is its development impact. Effective and equitable taxation can make a real difference to people’s lives. In turn, research is critical because it helps identify gaps, evaluate reforms, and show where revenue can be mobilised fairly and sustainably.
Property taxation, for example, is one area with enormous untapped potential across Africa. Real estate stores significant wealth, yet many countries still struggle to identify owners, value properties, and use data effectively. Research can help governments overcome those barriers.
Stephanie: How did you first hear about ICTD and what motivated you to apply for the course?
Ian: My introduction to ICTD came through colleagues at work who were actively involved in tax research projects in collaboration with the organisation. Their engagement sparked my curiosity, prompting me to explore the work and projects undertaken by the ICTD such as tax administration and compliance, property taxation, and digital taxation, and what stood out was how relevant it was to low-income countries such as Uganda.
Much tax research is designed around advanced economies, but ICTD’s work spoke directly to the practical challenges we face on the ground.
So when I saw the call for applications, it felt like a natural next step. I wanted to strengthen my research skills, better understand how tax systems work, and learn to communicate findings in ways that could shape policy and administration.
Stephanie: What impact did it have on the way you approach your work today?
Ian: The biggest impact was a shift in perspective. Before the course, I approached issues mainly through an operational lens: the focus was always on fixing the immediate problem.
But the course pushed me to think more broadly and to look for the causes. Is the problem driven by policy, administration, law, or deeper structural factors shaping taxpayer behaviour? That shift fundamentally changed how I work.
Even though I now work in investigations rather than a purely research role, those skills remain central. In emerging areas such as cryptocurrency taxation, there are often no established frameworks. You have to investigate new questions, gather evidence, engage stakeholders, and understand entirely new forms of economic activity.
The course gave me the tools and confidence to do that and to demonstrate that practitioners inside tax administrations can contribute meaningfully to policy debates and academic conversations.
Stephanie: During the course and afterwards, you worked on several research projects. Could you tell us more about them?
Ian: One of the first projects I worked on during the course examined how third-party data could improve rental income tax compliance in Uganda. At the time, URA was starting to compare its taxpayer records with data from institutions such as Kampala Capital City Authority and utility companies to identify property owners and improve compliance. That project later became part of a larger ICTD Working Paper I co-authored on rental income taxation reforms in Uganda. I presented its findings at last year’s URA Research Day to stakeholders in revenue authority and the Ministry of Finance.
And now, with other alumni from the course, we are exploring possible collaboration on identifying VAT fraud using artificial intelligence.
Stephanie: That was the first ever Research Day organised by the URA. Why do you think research is becoming increasingly important for tax administration?
Ian: Taxation sits at the intersection of economics, law, public policy, technology, finance, and social justice, while economies themselves are constantly changing. Research is essential for understanding how these different disciplines interact, what is changing, why compliance gaps exist, and how policy should respond.
Initiatives such as URA’s Research Day create space for evidence-based discussion and data-driven decision-making. The more research-informed our policies are, the more effective and sustainable tax systems will be.
Stephanie: Your current work focuses on fintech and cryptocurrency taxation. What excites you about this area?
Ian: These are still emerging areas for many African tax administrations, which makes the work both challenging and exciting. At URA, we are helping shape tax and regulatory approaches for sectors where frameworks are still evolving. That requires constant research, taxpayer engagement, and learning from international experience.
I find this exciting because it puts us at the frontier of tax administration.
I am also interested in how artificial intelligence and machine learning can be applied in taxation, for example to detect patterns of non-compliance or build risk models suited to African economies and informal sectors rather than importing models developed elsewhere.
Stephanie: What advice would you give to tax practitioners or researchers considering the course today?
Ian: For anyone in taxation who wants to move beyond day-to-day operations and contribute to the bigger picture, the course is one of the best investments you can make. It changes how you think.
Personally, it also inspired me to continue my academic journey. Since completing it, I have pursued further studies in artificial intelligence and machine learning. I hope eventually to undertake a PhD on cryptocurrency taxation or AI applications in tax administration.
I would also encourage practitioners to publish their work. Revenue authorities and ministries contain a great deal of valuable unpublished research, and sharing it strengthens wider debate and learning.
