Projects

Current Project

Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

Project Researchers: Fabrizio Santoro, ICTD, Marco Carreras, Adrienne Lees, ICTD, Theonille Mukamana, Naphtal Hakizimana & Yves Nsegyiumva

This paper looks at the adoption and impacts of two digital tax tools implemented by the Rwandan Revenue Authority (partners in the study): E-tax, an e-filing platform that works on computers and smartphones, and M-declaration, a simpler app-based solution that works on feature phones, targeted to lower-income taxpayers. The paper looks at the following questions:…

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Current Project

From Hand to Mouse Redux: Data, Technology and Tax Administration in Africa: A Review of Existing Evidence

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

This study is the foundation for component 2. Its focus is on tax administrations in lower-income-countries and their practices with data and technology, with the aim of answering: to which extent tax administrations in lower-income-countries are ready to fully leverage the potential of data and technology. The idea is for this paper to become a…

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Current Project

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Project Researchers: Hannelore Niesten, ICTD & Chris Wales, ICTD

The purpose of this project is to prepare a background paper that will provide a comparative analysis of the taxation of digitally delivered financial services in the telecommunications and broader digital financial sector (‘DFS/telco’) and traditionally-delivered financial sector (‘FS’) services. The study highlights issues and disparities across a group of nine low-income and lower-middle-income countries…

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Current Project

Digital Payment Tax Factsheets

Project Researchers:

Digitax is creating a series of digital payment tax factsheets that illustrate the basic elements that should be considered when assessing a tax on DFS in a visual way. For every country analysed, the factsheet describes; 1) the relevance of digital payments in that country, 2) how digital payments are taxed, including broad-based taxes and…

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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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Past 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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Past 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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