Publications

Showing 1-12 of 798 Publications

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

by Hannelore Niesten

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

by Hannelore Niesten

Research in Brief

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State

by Jacob Aondohemba Iormbagah

Taxing Smarter: Advancing Reform Through Research and Partnership

Journal Article

Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

by Frederik Heitmüller, Aisha Aize Isa, Florian Dierich & Yvette Nakibuule Wakabi

Governing the Exchange of Tax Data in Digital Public Infrastructure: Law, Rights, and the Protection of Citizens in Data-Driven Systems

by Daisy Ogembo & Hannelore Niesten

Journal Article

Cashless tax systems: voluntary vs. mandated digital payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo

Partner Publication

Should Sri Lanka Re-Introduce a Tax Ombudsman?

Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

by Martin Hearson, Frederik Heitmüller & Florian Dierich

African Tax Administration Paper

Tax Competition and Fragmentation in Somalia: Implications for Revenue Mobilisation

by Najibullah Nor Isak

Assessing Nigeria’s Alignment with International Tax Standards: Adoption, Implementation, Relevance and Impact

by Marie-Louise Aren

Research in Brief

Coherence of Kenya’ Fiscal Policy with Climate Change Targets: an Analytical Review

by Catherine Ngina Mutava & Linda Muthoni