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 role and impact of donors and the enablers of, as well as barriers to, their successful adoption and upgrade over time. Insights will be drawn from the cases of Uganda and Sierra Leone. 


The findings of this study will provide governments with guidance regarding factors that can ease technological advancement in Tax Administrations as well as supporting African governments’ Sustainable Development Goal regarding building resilient infrastructure. These lessons will be relevant for Uganda, Sierra Leone and other low-income economies that face similar challenges upgrading to new technology in their Tax Administrations.


Giovanni Occhiali

Dr Giovanni Occhiali is a Development Economist based at the Institute of Development Studies, where he works on a number of projects related to Tax Administration and Compliance, Tax and Governance and co-leads ICTD’s capacity building programme together with Dr Max Gallien. His research focuses on Sub-Saharan Africa, and outside of the field of taxation his main interests are energy economics and industrial policies. He holds a PhD from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone.

Doris Akol

Doris Akol is a Ugandan lawyer and consultant on revenue administration. She is currently the chair of the ICTD’s Centre Advisory Group, and a Senior Economist at the IMF Fiscal Affairs Department. She was formerly the Senior Policy and Engagement Advisor with ICTD Digitax Programme. Prior to that she was the Commissioner General at the Uganda Revenue Authority, a position she held until March 2020.