A two-day workshop opened in Accra, Ghana, on the topic ‘Taxing mobile money: Lessons and ways forward’. Research findings and recommendations have been very useful in shaping Ghana’s e-levy….
On February 9, 2024, the Rwanda Revenue Authority (RRA) and the International Centre for Tax and…
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….
As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by other African countries…
Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….
Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services. The DFS TaxMap is a dynamic web portal in English and French tracking the diverse approaches to DFS taxation….
The International Centre for Tax and Development (Institute of Development Studies) is seeking 2 consultants for…
Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….
How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial for a well-functioning market….
VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance….
Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an unpopular policy tool, it may be a necessary evil….
