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Showing 1-12 of 289 Blogs
Empty hall of the United Nations General Assembly at the UN headquarters in New York.
November 2025|
Blog

UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention

by Florian Dierich & Frederik Heitmüller

In Part 3 of our UN Tax Convention reading list, we bring together key research and analysis on dispute prevention and resolution….

A photo of the UN Headquarters in New York with flags of several countries flying high.
October 2025|
Blog

UN Tax Convention Negotiations: Where are we at and where are we headed?

by Frederik Heitmüller & Florian Dierich

In preparation for the Nairobi session, two documents were shared for discussion: a Framework Convention Template prepared by the Co-lead of Workstream 1, which contains draft language for some of the commitments, and a Co-Leads’ Concept Note on Ideas for Potential Solutions for the protocol on dispute resolution and prevention. The protocol on Cross-border services is not on the agenda for Nairobi, but discussions are continuing in the Workstream….

A woman sitting beside a red Vodafone and Tigo Cash mobile money kiosk in Ghana, representing the growing role of digital payment systems in Africa’s digital public infrastructure.
October 2025|
Blog

Digital Public Infrastructure’s potential to reshape taxation in Africa must no longer be ignored

by Seid Yimam Mohamed

Digital public infrastructure (DPI), from digital IDs to payment systems and data exchange, is transforming how governments in Africa can mobilise domestic revenue. This blog explores why integrating DPI into tax systems is crucial for stronger governance, fairer taxation, and sustainable development across the continent….

Cultural Parade in Zaria City, Nigeria where informal tax has become a lifeline for basic services
October 2025|
Blog

How faith and culture shape accountability in Nigeria’s informal tax system

by Jacob Aondohemba Iormbagah

In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I…

Digital Public Infrastructure concept showing connected highways and data networks, symbolising how digital systems can shape taxation in Africa.
October 2025|
Blog

How Digital Public Infrastructure can define taxation in Africa

by Lucia Rossel

As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From digital IDs to data sharing, DPI offers new ways to build fairer, more efficient, and inclusive tax systems that strengthen trust between citizens and the state….

A man walks past a bright green roadside shop in Kenya with Safaricom and M-Pesa signs, illustrating how digital payments support Nigeria digital public infrastructure for taxation across Africa.
October 2025|
Blog

Digital Public Infrastructure (DPI) and Tax Administration in Nigeria: The Current State of Play

by Abdulsalam Mas'ud

Nigeria has made significant strides in digitalising its tax administration over the past decade, with initiatives such as the Integrated Tax Administration System (ITAS) and new frameworks for digital public infrastructure (DPI). This blog explores the current state of Nigeria’s digital tax infrastructure across four key pillars: digital IDs, merchant payments, data exchange, and inclusivity, and highlights progress made at both national and subnational levels. Drawing on recent DPI readiness assessments and peer learning events, it identifies opportunities to strengthen coordination, data governance, and capacity for more efficient, transparent, and inclusive tax administration….

Close up on a hand of an Africa person from Kenya, holding a phone to access digital services.
October 2025|
Blog

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

by Kanuda M. Buluba & Fabrizio Santoro

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…

A city landscape superimposed by a transluscent globe with currency symbols around it.
October 2025|
Blog

UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services

by Florian Dierich & Frederik Heitmüller

The negotiations for Protocol 1 present a genuine opportunity to revisit how cross-border services are taxed. But, as we explored in our recent policy brief, this is not without difficult trade-offs involving legal form, tax base, thresholds, nexus rules, and treaty interaction….

Large convening hall with the UN logo at the front
September 2025|
Blog

UN Tax Convention reading list part 1: The UN process and institutional context

by Florian Dierich & Frederik Heitmüller

We have put together this reading list to help navigate the growing literature on the UN Tax Convention, which is thematically divided into three parts: this first part is on the UN process and institutional context….

An informal market in downtown Harare, Zimbabwe.
September 2025|
Blog

Why working with – not against – the informal economy is essential: some lessons from Zimbabwe

by Ian Scoones

In Zimbabwe, the informal economy makes up 76% of the national economy and what to do about it is the big question troubling policymakers….

Zimbabwe's informal sector: Saturday morning market outside Bulawayo City Hall
August 2025|
Blog

Zimbabwe’s informal sector – more carrots than sticks are needed

by Abel Gwaindepi & Hellen Venganai

Zimbabwe’s informal sector is massive. But despite its size, the sector remains poorly understood, especially when it comes to taxation. …

Man in the middle of the frame sitting on a table in a conference room with people around him either in the background or sitting near him on the same table. The man is not looking at the camera but is focused writing on a paper in front of him.
August 2025|
Blog

From agriculture to tax: How the ICTD course changed one man’s career

by Seid Yimam Mohamed & Stephanie Alkoussa

After completing the ICTD Research on Tax and Development course, Seid Yimam experienced a career switched, he shares more in this interview….

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