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Working Paper

22 July 2024

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

Published by: Institute of Development Studies

This paper discusses the role played by research departments within tax administration, drawing on the experiences of officials from eight African revenue authorities.

Adrienne Lees
Adrienne Lees & 4 others
International Centre for Tax and Development International Centre for Tax and Development (ICTD) Ethiopia Ghana Kenya Nigeria Rwanda Swaziland Tanzania Uganda
Publication

11 March 2024

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Published by: International Centre for Tax and Development

Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.

Karishma Banga
Karishma Banga
Alexander Beyleveld
International Centre for Tax and Development International Centre for Tax and Development (ICTD) Nigeria Rwanda South Africa
Working Paper

1 February 2024

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Published by: IDS

African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting...

Karishma Banga
Karishma Banga
Alexander Beyleveld
International Centre for Tax and Development (ICTD) Kenya Rwanda South Africa
Publication

1 September 2023

Technology Evolution and Tax Compliance: Evidence from Rwanda

Published by: Institute of Development Studies

Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use...

Naphtal Hakizimana
Fabrizio Santoro
Fabrizio Santoro
International Centre for Tax and Development (ICTD) Rwanda