Publications

Showing 1-12 of 759 Publications

Journal Article

From cash to digital: how mobile money is transforming tax collection in developing countries

by Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah & Bernard Clery Nomo Beyala

Partner Publication

Beyond the state, but reinforcing it? Informal tax institutions and state legitimacy in the Democratic Republic of Congo

by Vanessa van den Boogaard, Yannick Lokaya Bokasola, Gayatri Sahgal & Caleb Jérémie Dohou

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

by Jacob Aondohemba Iormbagah

Partner Publication

Progressive yet unfair: the case of informal taxes in the education sector in the DRC

by Bienvenu Matungulu, Tom De Herdt & Kamala C. Kaghoma

Journal Article

Platform Disempowerment: Business Power and the Taxation of Digital Financial Services

by Mary Abounabhan, Florence Dafe & Martin Hearson

Taxing Plastic and Solid Waste in a Decentralised System: Evidence and Design Lessons from Uganda

by Dan Ngabirano & Giovanni Occhiali

Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

Reforming Self-Declaration Property Tax Systems: Illustrations from Rwanda

by Wilson Prichard, Colette Nyirakamana & Regan McCort

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

Zakat as Non-State Social Welfare Provision: Distributional Dynamics and Gender Equity in Pakistan

by Max Gallien, Umair Javed & Vanessa van den Boogaard

Diagnostic Assessment of Property Tax in Nigeria – The Case of Ekiti State

by Timothy Onechojon Usman, Abdulsalam Mas'ud, Mustapha Ndajiwo & Michael Falade

Journal Article

AfCFTA and Revenue: Navigating Outstanding Fiscal Issues and Legal Framework to attain Agenda 2063

by Mbakiso Magwape