Projects

Current Project

Evidence Review: digital financial services, digital ID systems and tax administration

Project Researchers: Laura Muñoz, ICTD & Moyosore Arewa, ICTD

Digital financial services (DFS) and digital ID systems are becoming ever more prevalent in low- and middle-income countries, and have become critical components of broader tax reform and domestic revenue mobilization (DRM) efforts. These technologies promise to reduce tax compliance costs for taxpayers and lessen the administrative burden on officials, improve access to third-party data,…

Read more
Current Project

How do African tax administrations adopt new technology?

Project Researchers: Giovanni Occhiali, ICTD & Doris Akol, ICTD

Considering the importance of technological progress, the DIGITAX study carried out by our researchers Giovanni Occhiali and Doris Akol promise to inform governments regarding the institutional context in which new technology adoption takes place in Tax Administrations. This paper will also evaluate the parallel reforms within revenue authorities that usually accompanied processes of introducing new technologies, the…

Read more
Current Project

Data, Technology and Tax Administration in Developing Countries: Review of Existing Evidence

Project Researchers: Fabrizio Santoro, Laura Muñoz, Giulia Mascagni & Giovanni Occhiali

Against the recent wave of digitalisation in low-income countries, this review paper wants to take stock of what we know on the main challenges with data and technologies in tax administration. By a thorough review of the existing evidence on the topic, our researchers Fabrizio Santoro, Laura Muñoz, Giovanni Occhiali and Giulia Mascagni aim at exploring the…

Read more
Current Project

Taxing the Financial Sector in Uganda

Project Researchers: Adrienne Lees, ICTD & Chris Wales, ICTD

The DIGITAX programme is supporting governments in the design of financial sector tax strategies that are better aligned with national development goals. Our researchers, Christopher Wales and Adrienne Lees, are working with the Government of Uganda on a project that will inform the development of tax policy for its financial sector. The primary output will be…

Read more
Current Project

The Mobile Money Tax in Uganda: Study of the Policymaking Process

Project Researchers: Adrienne Lees, ICTD & Doris Akol, ICTD

Weaknesses in the tax policymaking process can undermine the quality of tax policy design and related revenue outcomes. Moreover, this can lead to measures that have unintended social and economic consequences. Considering these challenges, our researchers Adrienne Lees and Doris Akol aim to provide important insights for governments regarding how to best approach tax reform by providing an…

Read more
Current Project

The taxation of DFS in the broader context of taxing the financial and mobile payments sector: A Cross-country study

Project Researchers: Chris Wales, ICTD

Digital delivery of financial services, improving access and efficiency, driving down provider and consumer costs and potentially strengthening financial inclusion, is seen by most governments as a high priority. However, the development of tax systems has sometimes seemed to run in the opposite direction, adding costs to digital delivery, potentially impeding digital roll-out and creating…

Read more
Current Project

Review of evidence on the impacts of digital financial services

Project Researchers: Phil Mader, Institute of Development Studies & Maren Duvendack, University of East Anglia

Effective tax policy on digital financial services (DFS) depends on a clear understanding of the impacts of DFS. Our researchers Phil Mader and Maren Duvendack will provide the necessary support to policymakers and governments by clarifying what is known and not known in the literature about the effects of various factors, including taxes, on DFS uptake and…

Read more
Current Project

How to approach the taxation of Digital financial services? A framework to understand and assess tax policies on Digital financial services

Project Researchers: Laura Munoz, ICTD, Mick Moore, ICTD & Phil Mader, Institute of Development Studies

How best to tax digital financial services (DFS), namely digital payments? This project seeks to address this question and provide governments with a framework to better understand and approach this challenge. Considering the rapid growth in the use of DFS, including mobile money and other digital payments, governments are confronted with the dilemma of whether…

Read more
Current Project

Zakat, tax and the state: Obligation and charity in times of Covid-19

Project Researchers: Max Gallien, Vanessa van den Boogaard, Umair Javed & Soukayna Remmal

This research project supports data collection on shifting informal tax obligations and perceptions of tax obligations in the aftermath of the COVID-19 crisis. It is exploring zakat contributions and perceptions of zakat and tax obligations in three case studies across South Asia and North Africa—Pakistan, Morocco, and Egypt. The research project focuses on the period…

Read more
Past Project

National Authority and Contestation in Global Tax Governance: Transfer Pricing Regulations in Sub Sahara Africa

Project Researchers: Cassandra Vet & Danny Cassimon

This project revolves around the question of how OECD transfer pricing regimes gained national authority on the intersection of a global push for harmonisation and the questionable efficacy of national transfer pricing audits. This way, the project brings relevant knowledge on the emergence, authority and efficiency of the SSH-African regimes to support the development of…

Read more