Showing 61-72 of 134 Projects
Completed 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….

Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

flags of East African Community countries
September 2022|
Blog

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

by Hannelore Niesten

Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to whom?…

Working Paper

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

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa