Showing 49-60 of 125 Publications
Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

News
April 2023
African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research…

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

Current Project

Public Reporting and Property Tax Compliance: A Field Experiment in Kampala, Uganda

Tanner Regan & Priya Manwaring
Photo of man texting on mobile phone
February 2023|
Blog

Taxes on digital financial services in Africa – An unlevel playing field

by Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can…

Factsheet

Taxation of digital financial services in Uganda

Photo of women of Takalafiya-Lapai village, Niger State, Nigeria
January 2023|
Blog

Mobile money tax: Is there a gender gap?

by Hannelore Niesten & Mary Abounabhan

Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…

Research in Brief

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda

Completed Project

An Empirical Study for the Case for the Introduction of Advance Pricing Agreements in Low and Lower-Middle Income Countries

Prisca Musibi & Mary Ongore
News
November 2022
New MOU and learning activities strengthen ICTD’s partnership with Uganda Revenue Authority

The ICTD is pleased to announce it has re-signed its long-standing memorandum of understanding (MOU) with…

Ugandan landscape shot with a small hut in left foreground, lakes centre and right background and a yellow sign that read mobile money airtime selling in front of the hut
October 2022|
Blog

How should Africa’s digital payments be taxed?

by Philip Mader

Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments are eyeing digital financial services (DFS) – a rapidly growing, highly profitable industry – for additional revenue….

Mobile money agent in Zanzibar, Tanzania
October 2022|
Blog

African governments hope digital taxes will fill a budget hole

Republished from The Economist with permission. The digital economy is bringing Africans together. The same cannot…

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