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Showing 1-12 of 263 Publications
Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
January 2026
Partner Publication

The Panopticon Taxman: the Impact of E-invoicing on VAT Compliance in Uganda

by Adrienne Lees, Maria Jouste, Nicholas Musoke & Joseph Okello Ayo
January 2026
Research in Brief

The Impact of Tax Agents on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

by Giovanni Occhiali & Fredrick Kalyango
October 2025
Research in Brief

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini (Summary of African Tax Administration Paper 43)

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo
October 2025
Working Paper

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

by Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa & Jalia Kangave
October 2025
Research in Brief

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda (Research in Brief 170)

by Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa & Jalia Kangave
October 2025
African Tax Administration Paper

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo
October 2025
Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

by Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana
September 2025
Journal Article

The state-capital nexus in fragile contexts: a case study of tax relations in Somalia

by Gayatri Sahgal
August 2025
Journal Article

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

by Phindile T. Masuku, Fabrizio Santoro & Ziyanda Dlamini
July 2025
African Tax Administration Paper

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

by Phindile T. Masuku, Ziyanda Dlamini & Fabrizio Santoro
June 2025
Research in Brief

Understanding Corporate Income Tax Payment Compliance in Eswatini

by Phindile T. Masuku, Ziyanda Dlamini & Fabrizio Santoro
June 2025
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