ICTD Annual Centre Meeting
Date: 10-12 December 2013
Venue: Palm Beach Hotel, Lomé, Togo
This year’s Annual Centre Meeting brought together tax administrators and experts from Africa and beyond who shared experiences and discussed key issues on tax and development.
Among the delegates were representatives from development organisations such as the UK’s Department for International Development (DFID), the Norwegian Agency for Development Cooperation (NORAD) and the OECD.
The meeting was opened by the Director General of Togo Customs, Mr Kodjo Adedze who highlighted the importance of tax systems for good governance and the need to reform the international tax system.
Researchers working in Africa also shared encouraging results from research on tax practices in the informal sector, taxpayer perceptions and unitary taxation.
Presentations
Tuesday, 10 December 2013
- Conflicts and Revenue Mobilisation in Developing Countries (Conflits, Post-conflits et Mobilisation des Ressources Publiques dans les Pays en Développement – French) – Souleymane Diarra, WAEMU Commission
- Taxpayers’ Views of Business Taxation in Ethiopia: Preliminary results – Wollela Yesegat, Addis Ababa University
- Researching Informal Tax Practices in Sierra Leone – Vanessa van den Boogaard ICTD/University of Toronto and Samuel Jibao, Centre for Economic Research and Capacity Building
- Determinants of Tax Yield in UEMO Countries: The Effects of Institutions and Economic Structure (Déterminants du Rendement Fiscal dans les Pays de l’UEMOA: Effects des Institutions et de la Structure des Economies – French) – Yaya Keho, University of Abidjan and Customs Department, Cote d’Ivoire
- Determinants of Customs Fraud at the Firm Level and Contractualisation Selection Criteria (Les determinants de la fraude douaniere a l’echelle de la firme via l’etude des criteres de selection relatifs a la contractualisation – French) – Cyril Chalendard, CERDI – University of Auvergne
Wednesday, 11 December 2013
- Tax Perceptions in the Periphery: The Social and Political Foundations of Tax Compliance in Small Towns in Sierra Leone – Samuel Jibao, Centre for Economic Research and Capacity Building; Wilson Prichard, ICTD/University of Toronto and Vanessa van den Boogaard, University of Toronto
- Import Verification Programmes: From practice to theory and vice versa (De la pratique à la théorie et inversement: l’exemple des programmes de vérification des importations – French) – Anne-Marie Geourjon, Fondation pour les Études et Recherches sur le Développement International (FERDI)
- Measurement Applied to Customs Management – (Douanes Togolaises – Projet de performance douanière – French) – Sebastien Sourma, Togo Customs
- Taming Numbers: Quantification and Reform in some SSA Customs – Thomas Cantens, World Customs Organisation
- ATAF Research Projects – Frankie Mbuyamba, Africa Tax Administration Forum (ATAF)
Thursday, 12 December 2013
- BEPS and Beyond: Towards Unitary Taxation – Sol Picciotto, University of Lancaster
- Unitary Taxation and International Tax Rules – Zachée Pouga Tinhaga, University of Michigan
- Unitary Approaches to Transfer Pricing: Adapting Profit Split – Michael Durst, Bloomberg BNA
- Policy Options for Increasing Domestic Resource Mobilisation: Unitary taxation in federal and regional markets – Erika Siu, New Rules for Global Finance and Milly Nalukwago, Uganda Revenue Authority
- Unitary Taxation in Extractive Industries – Sol Picciotto, University of Lancaster; Erika Siu, New Rules for Global Finance and Aki Sawyerr, Chairman, Volta River Authority
- Mining Taxation Issues in Africa – (Le secteur minier en Afrique et sa fiscalité: état des lieux et perspectives de recherche – French) – Anne-Marie Geourjon, Fondation pour les Études et Recherches sur le Développement International (FERDI) and Christian Tagne, Université d’Orléans
- Revenue Statistics for Sub-Saharan Africa (French) – Jocelyn Pierre, OECD