ICTD Blogs

Commentary and discussion about taxation and development from international experts.

Reducing Incentives for Fiscal Indiscipline at Nigeria’s Subnational Government Level

The need to achieve fiscal convergence and consolidation in Nigeria cannot be overemphasised. This is especially important considering that the economy recently slipped into recession, according to data from the National Bureau of Statistics. One notable factor for this is the...
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Improving Natural Resource Taxation in Developing Countries

Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or oil-and-gas development, often face a dilemma. It’s a tug-of-war between tradition, as represented by a preference for royalties that are based on the gross...
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Improving International Tax Dispute Settlement

What are international tax disputes? Formally, international tax disputes are between the tax authorities of two different countries. They result from differing interpretations of the provisions of a tax treaty between the two countries. However, they mainly affect taxpayers with cross-border...
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Make informal businesses profitable, then seek taxes

Last week I participated in a panel discussion at the KRA Tax Summit on tax policy and economic development. Current fiscal policy is defined by a widening gap between expenditure and revenue generation putting a spotlight on the country’s tax regime...
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How to fix Nigeria? Seven Key Issues

A secure nation On a visit to Kigali, a lady extolled their army and why they have the respect of every citizen. Like every typical African, she could not reconcile how the world famous Nigerian military cannot take down Boko Haram....
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