Projects

Past 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
Current 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
Past Project

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Project Researchers: Giulia Mascagni, Giovanni Occhiali, Adrienne Lees & Fabrizio Santoro

Since having been declared a global pandemic in March 2020, Covid-19 has altered the daily life of the vast majority of the world population, with major impacts on its health and livelihood. While Sub-Saharan Africa (SSA) was not amongst the first regions to be hit, cases have been reported in all of its countries since…

Read more
Past Project

How reliable are Taxpayers’ Tax Returns Data? Data Management in Uganda Revenue Authority

Project Researchers: Jova Mayega, URA, Jane Nabuyondo, URA, Milly Nalukwago, URA & Ronald Waiswa, URA

The overall objective of this project is to examine how clean the tax return data is in the Uganda Revenue Authority (URA). The team will examine the following research questions: What data gaps exist in URA tax return records? What are the sources of errors (if any) in the return filing process? What challenges do…

Read more
Current Project

Tobacco tax reform in West Africa

Project Researchers: Prof Corné van Walbeek, REEP, Dr Hana Ross, REEP, Prof Abdoulaye Diagne, CRES, Dr Pape Yona Mané, CRES & Kisten van der Zee, REEP

See the project’s factsheets on tobacco taxation in West Africa Purpose Africa is vulnerable to the tobacco industry. It has a large and young population, rapid economic growth, a desire to attract foreign investment, and weak tobacco control policies. Although smoking prevalence in many African countries is modest, preventing its rise, especially amongst youth, remains…

Read more
Current Project

Not-so-freeway-informal taxation and the everyday cost of conflict in Northeast India

Project Researchers: Shalaka Thakur

This research project explores informal taxation along the Dimapur-Imphal highway in conflict affected Northeast India. It seeks to map and explain the type of taxation (progressive, regressive etc), the manner of this collection (ad-hoc or regularised), the levels of perceived coercion, and the variations in these across armed groups, focusing on the taxes taken from…

Read more
Past Project

ICTD-RRA National Taxpayer Survey

Project Researchers: Giulia Mascagni & Fabrizio Santoro

In 2019 the Rwanda Revenue Authority (RRA) commissioned a National Taxpayer Survey and related study on tax compliance to the International Centre for Tax and Development (ICTD). This study is meant to serve as background to the new RRA Tax Compliance Strategy, which is scheduled to be launched in July 2020. Data was collected in…

Read more