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Showing 1-12 of 134 Publications
Working Paper

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

June 2026
Martin Hearson, Frederik Heitmüller & Florian Dierich
Ian Kananura on his career in Uganda and the future of tax policy in Africa
May 2026|
Blog

From real estate to crypto in Uganda: navigating tax policy in a changing world

by Ian Kananura Mwesigye & Stephanie Alkoussa

In this interview, Ian Kananura Mwesigye, a 2018/19 alum of ICTD’s Research on Tax and Development course, 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….
News
Adrienne Lees ans Sripriya Srivatsa, the two early-career researchers who submitted their PhD theses
March 2026
ICTD early-career researchers submit PhDs, advancing tax research in low-income countries

The International Centre for Tax and Development (ICTD) is proud to announce that two of its…
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…
Partner Publication

The Panopticon Taxman: the Impact of E-invoicing on VAT Compliance in Uganda

January 2026
Adrienne Lees, Maria Jouste, Nicholas Musoke & Joseph Okello Ayo
Completed Project

Comparative Perspectives on International Tax from the Global South
Working Paper

Implementation of International Tax Standards in Lower- and Middle-Income Countries: The Experience of Uganda

December 2025
Dan Ngabirano
Journal Article

Enhancing taxpayer registration with inter-institutional data sharing—evidence from Uganda

November 2025
Celeste Scarpini, Fabrizio Santoro, Moyo Arewa, Ronald Waiswa & Jane Nabuyondo
News
Digital banner displaying the words URA Research Day behind five speakers sitting on a stage facing a crowd of people who are taking notes.
November 2025
Championing evidence-based policymaking: URA hosts its first Research Day

Recognising the risk inherent in the pressure to raise more revenue quickly, and the need for research-informed approaches, the URA recently hosted its first-ever Research Day, with the support of ICTD and UNU-WIDER….
Research in Brief

The Impact of Tax Agents on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

October 2025
Giovanni Occhiali & Fredrick Kalyango
Digital Public Infrastructure concept showing connected highways and data networks, symbolising how digital systems can shape taxation in Africa.
October 2025|
Blog

How Digital Public Infrastructure can define taxation in Africa

by Lucia Rossel

As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From digital IDs to data sharing, DPI offers new ways to build fairer, more efficient, and inclusive tax systems that strengthen trust between citizens and the state….
Research in Brief

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

October 2025
Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa & Jalia Kangave