Showing 13-24 of 134 Publications
Working Paper

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

Close up on a hand of an Africa person from Kenya, holding a phone to access digital services.
October 2025|
Blog

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

by Kanuda M. Buluba & Fabrizio Santoro

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…

News
July 2025
Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation…

A three-floor building of clothing shops in a market
June 2025|
Blog

Uganda’s tax system is a drain on small businesses: how to set them free

by Adrienne Lees

The complexity of Uganda’s tax system makes for a time-consuming tax filing process, compounded by low taxpayer knowledge and high levels of distrust in the Uganda Revenue Authority. The time, money, and effort incurred by taxpayers to meet their tax obligations adds to their total tax burden….

News
Wide shot of a large group of people facing the camera.
May 2025
ICTD launches new community of practice on informality and tax

Revenue authorities, researchers and civil society actors now have a space to map new ways for…

Research in Brief

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

Working Paper

Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms

Research in Brief

Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms

Working Paper

What Impact Do Tax Agents Have on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

Working Paper

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

Close up of african american man hands typing credit card info on computer keyboard, online internet shopping leisure activity time. Business payment with web technology. Buying purchase transactions
October 2024|
Blog

How digital public infrastructure could transform tax administration in Africa

by Fabrizio Santoro & Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance….

Research in Brief

Public Disclosure and Tax Compliance: Evidence from Uganda