ICTD Blogs

Commentary and discussion about taxation and development from international experts.

High time for cooperation to protect tax bases

In the past two decades, the debate on international taxation has changed considerably. While the system is still biased against the governments of developing countries, the politics have moved in their favour. If they are able to organise and work...
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What Nigeria can do to tax digital companies like Facebook

Nigeria is one of the fastest-growing online nations on earth, with 91.6 million Nigerians online as of mid-2017, according to the country’s Communications Commission. But taxing this digital domain is still very much in the analogue era. Akintunde Agunbiade, Tolu...
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New Toolkit Aims to Curb Transfer Mispricing in African Mining

Recently, 38 African tax authorities convened in Abuja for the International Conference on Tax in Africa, organised by the African Tax Administration Forum (ATAF). The group discussed ways to boost tax revenues, in particular, how to improve collection of corporate...
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Updated Government Revenue Dataset provides new insights into developing country tax collection trends

The increasing focus on domestic resource mobilization in developing countries means that, for researchers and policy makers, access to accurate and timely data is more important than ever. The Government Revenue Dataset (GRD) — developed by the International Centre for Tax...
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Tax and transparency: When are public disclosure mechanisms necessary and proportionate?

Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in annual ‘tax lists’. In most countries the information on your tax return is considered strictly confidential to the revenue authority. In...
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