Projects

Current Project

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Project Researchers: Philip Madar, ICTD, Maren Duvendack, Adrienne Lees, ICTD, Aurelie Larquemin & Keir Macdonald, IDS

Many governments are considering taxing digital financial services (DFS), but to tax them properly we need to understand what enables or prevents people using DFS, and what impact DFS usage has. Our Evidence Gap Map (EGM) brings together all the evidence-based research available on these enablers, barriers and impacts. An EGM serves to pinpoint where…

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Past Project

The Promise and Limitations of Information Technology for Tax Administration

Project Researchers: Oyebola Okunogbe & Fabrizio Santoro, ICTD

This research has been conducted in partnership with the World Bank. The paper examines the potential of technology in transforming tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate connectivity infrastructure, lack of adoption (or resistance) by…

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Current Project

Understanding Retail CBDC’s and their Potential Role for Revenue Authorities

Project Researchers: Laura Munoz Perez, ICTD & Moyosore Arewa, ICTD

This research assignment focuses on exploring the potential role of Central Bank Digital Currencies (CBDC) on taxation regimes and RAs in developing countries. This research will outline the concept of CBDC and its various potential designs, an overview of current testing or CBDC implementation plans across the developed and developing world, possible taxation use cases…

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Current Project

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Project Researchers: Fabrizio Santoro, ICTD, Moyosore Arewa, ICTD, Ronald Waiswa & Jane Nabuyondo

Building on background work from Arewa (forthcoming) and connecting with recent evidence on gaps in URA administrative data (Mayega et al 2019, 2021) this study attempts to address the three following interrelated questions: How is the integration with other public institutions’ databases taking place in Uganda? Which are the challenges both URA and other institutions…

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Current Project

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Project Researchers: Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi & Fabrizio Santoro, ICTD

This study explores how digital payment data can be used to solve tax compliance challenges in Rwanda by identifying the potential that digital transactions can have on tax compliance, perceptions, and the tax administration’s efficacy.

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Current Project

Impact of Compulsory e-Payments on Compliance in Eswatini

Project Researchers: Fabrizio Santoro, ICTD, Razan Amine, ICTD & Tanele Magongo

This paper spurs from the interest of the Eswatini Revenue Authority (partners in the study) and evaluates the impact of the mandate of electronic filing for income taxes, as implemented in Eswatini in September 2020 in response to the COVID emergency. By relying on a rich set of taxpayer-level administrative data from the revenue authority,…

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Current Project

Review of Tax Payment Technologies: Uses, Benefits, Drawbacks, and Future Options

Project Researchers: Moyosore Awera, ICTD, Laura Munoz, ICTD & Fabrizio Santoro, ICTD

This is the first report in a series focusing on digital payments and ID technologies. It will examine how tax administrations use digital payment systems – including mobile money technologies – to bolster tax collection and improve the provision of key taxpayer services. Relying on a review of existing evidence, it will also assess the…

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