Showing 1-9 of 9 Publications
Journal Article

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

Image of tax return form on a computer screen
December 2023|
Blog

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….

Street scene with corner shop
September 2023|
Blog

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

by Ludovic Bernad & Fabrizio Santoro

Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….

News
Screenshot of home page of the digital financial services (DFS) tax map website
July 2023
ICTD launches DFS TaxMap: A comprehensive visualisation tool on taxation of digital financial services in Africa

The digital financial services (DFS) TaxMap simplifies the complex landscape of tax regulations and provides comprehensive tax information. It is a centralised platform that enables stakeholders to effortlessly navigate the intricacies of taxation and make informed decisions….

Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

Working Paper

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

Working Paper

The Promise and Limitations of Information Technology for Tax Mobilisation

Working Paper

What is Wrong with African Tax Administration?