Opinion and Analysis

Opinions and Analyses

Explore ICTD’s latest perspectives on the issues shaping tax and development. Featuring perspectives from our researchers, partners, and guest authors, our opinion and analysis pieces provide accessible insights, reflections and expert commentary on emerging debates, policy challenges and opportunities for reform.

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Opinion and Analysis
Using technology to encourage voluntary compliance: Digital Eye in Pakistan
8 May 2026

Using technology to encourage voluntary compliance: Digital Eye in Pakistan

With support from the REMIT programme, Pakistan’s Federal Board of Revenue is deploying new technologies to try and boost tax
Read more : Using technology to encourage voluntary compliance: Digital Eye in Pakistan
Read more : Using technology to encourage voluntary compliance: Digital Eye in Pakistan
The IRD is finding its mojo
28 April 2026

The IRD is finding its mojo

The government recently promised to build the department a new HQ. Not entirely coincidentally, the IRD itself has recently begun
Read more : The IRD is finding its mojo
Read more : The IRD is finding its mojo
Why tax expenditure reporting is a missing link in financing for development
24 April 2026

Why tax expenditure reporting is a missing link in financing for development

With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates
Read more : Why tax expenditure reporting is a missing link in financing for development
Read more : Why tax expenditure reporting is a missing link in financing for development
Unlocking inclusive digital payments and tax compliance in Africa: Insights from MWC Kigali
27 February 2026

Unlocking inclusive digital payments and tax compliance in Africa: Insights from MWC Kigali

How can inclusive digital payments improve tax compliance in Africa? Lessons from MWC Kigali highlight the role of affordability, interoperability,
Read more : Unlocking inclusive digital payments and tax compliance in Africa: Insights from MWC Kigali
Read more : Unlocking inclusive digital payments and tax compliance in Africa: Insights from MWC Kigali
From Venezuela to Portugal: how an ICTD alum is bridging research and tax reform across continents
26 February 2026

From Venezuela to Portugal: how an ICTD alum is bridging research and tax reform across continents

We spoke with Rosa Maria Rodrigues De Abreu, 2022/23 alumna of the ICTD Research on Tax and Development course. From

Read more : From Venezuela to Portugal: how an ICTD alum is bridging research and tax reform across continents
Read more : From Venezuela to Portugal: how an ICTD alum is bridging research and tax reform across continents
The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda
17 February 2026

The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda

In the 18th century, philosopher Jeremy Bentham envisioned the panopticon: a circular prison where guards could observe all inmates without

Read more : The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda
Read more : The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda
Roadblock taxation: the dangers of extra-legal payments in Ethiopia
4 February 2026

Roadblock taxation: the dangers of extra-legal payments in Ethiopia

In recent years, Ethiopia has witnessed a significant rise in one particularly harmful extra-legal practice: roadblock taxation.
Read more : Roadblock taxation: the dangers of extra-legal payments in Ethiopia
Read more : Roadblock taxation: the dangers of extra-legal payments in Ethiopia
What Senegal’s VAT reforms reveal about taxing cross-border services
23 January 2026

What Senegal’s VAT reforms reveal about taxing cross-border services

Across Africa and beyond, governments are extending VAT to cross-border supplies of services, with Senegal a recent adopter.
Read more : What Senegal’s VAT reforms reveal about taxing cross-border services
Read more : What Senegal’s VAT reforms reveal about taxing cross-border services
Taxing smarter is the key to thriving in an era of declining aid
19 January 2026

Taxing smarter is the key to thriving in an era of declining aid

With 2025, the development sector changed for good. Today scaling up tax mobilization is a essential to succeed in the
Read more : Taxing smarter is the key to thriving in an era of declining aid
Read more : Taxing smarter is the key to thriving in an era of declining aid

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