Showing 49-60 of 134 Blogs
Nairobi skyline at sunset with a billboard that says eTims and features a woman in a red dress.
August 2023|
Blog

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

by Celeste Scarpini & Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…

Screenshot of home page of the digital financial services (DFS) tax map website
July 2023|
Blog

ICTD’s new web portal on taxation of digital financial services in Africa

by Awa Diouf & Hannelore Niesten

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services. The DFS TaxMap is a dynamic web portal in English and French tracking the diverse approaches to DFS taxation….

Tax official registers a female small business owner on the street
July 2023|
Blog

Helping Politicians to Break Bad Tax Habits

by Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring…

Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

Journal Article

Can tax agents support tax compliance in low-income countries? Evidence from Uganda

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

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