Opinions and Analyses
Early lessons from Rwanda’s eKash rollout: cheaper payments, sharper competition and a tax rethink
Rwanda’s two mobile operators each run their own mobile money platform: MTN MoMo and Airtel Money. For years, these were
When tax data travels, who protects the taxpayer?
Data shared through digital public infrastructure (DPI) can make tax administration more effective and compliance easier. By connecting tax data
How research helped ICTD alum strengthen marine insurance implementation in Uganda
In 2022, Martha Marunga Murungi, working in financial investigation at the Uganda Revenue Authority, joined ICTD’s Research on Tax and
What Bhutan’s GST rollout teaches small digitalising economies
On 1 January 2026, Bhutan introduced a 5% goods and services tax (GST), replacing its fragmented sales tax regime. Like
Digital Public Infrastructure and taxes: Pakistan’s high-stakes experiment
Digital Public Infrastructure (DPI) is revolutionising how governments worldwide deliver services, engage with citizens, and perform core functions. By promoting
Can a digital stamp fix Pakistan’s significant tax gap?
Buy a pack of cigarettes in Pakistan today, and there is a one-in-three chance it carries no valid tax stamp.
Who bridges the digital state? Insights from Bangladesh
Bangladesh has begun work on AI-powered Digital Public Infrastructure (DPI) which it aims to launch within 18 to 24 months,
Are tax administrations AI-ready? Lessons from ICTD’s Forum on the Future of Tax Reform
The new World Bank World Development Report argues that tax administration is one of the more plausible early use cases
Digital public infrastructure, digital payments and tax compliance: Lessons from Colombia’s Bre-B
Two assumptions dominate discussions of digital public infrastructure (DPI) usage particularly when it comes to digital payments. The first is
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