Projects

Current Project

The political economy of conflict and taxation in Somalia

Project Researchers: Vanessa van den Boogaard & Najibullah Nor Isak

This project has two key objectives. The first is to explore the historical legacies of weak taxation in Somalia, considering how both the colonial and post-colonial legacies of rule, governance, and statebuilding have affected the capacity of the state to collect tax and entrenched political settlements that continue to disrupt revenue potential in the contemporary…

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Current Project

Can rural property taxation generate revenue? Measuring costs and potential revenue in Sierra Leone

Project Researchers: Kevin Grieco

This project seeks to measure village-level costs and potential revenue associated with property taxation in rural Sierra Leone (Kono District). The only variable cost associated with rural tax collection in this context is tax collector transportation costs. While travel costs can easily be obtained for any village, the most cost-effective way to measure potential revenue…

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Current Project

Taliban Taxation System in Afghanistan

Project Researchers: Rahmatullah Amiri & Ashley Jackson

This project is an exploratory and interpretative piece of research looking at patterns of Taliban taxation to piece together an explanation of their practices. This research is guided by two main, inter-related questions: 1. How and why do the Taliban collect taxes, and how does this vary across areas under Taliban influence? 2. What does…

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Current Project

Tax and Gender in the Democratic Republic of the Congo

Project Researchers: Yannick Lokaya Bokasola, Eddy Junior Ngwakoyo & Jean Claude Ipungu Ikossa

A study to establish a solid understanding of one of the components of Tax and Gender in the DRC. The main objective is to understand the tax collectors’ attitude and behaviour as well as that of the vendors (women and men) while collecting tax (taxe d’étalage) in the formal and informal markets in Kinshasa City…

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Current Project

Fiscal Decentralization and Intergovernmental Fiscal Relations in sub-Saharan Africa: A critical literature survey and perspective for future research

Project Researchers: Ndamsa Dickson Thomas & Mark Wiykiynyuy Tangwa

What is the agenda for future research in the areas of fiscal decentralization and intergovernmental fiscal relations in Cameroon? The specific objectives of this project are as follows: • To conduct a critical literature survey on fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa, with a special focus on Cameroon, • To identify knowledge…

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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,…

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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…

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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…

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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…

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