Tax and Governance

Research Theme

Tax and Governance

Discovering how and why increased taxation can spur statebuilding and government accountability is crucial across all countries. Combining tax and governance gives us a richer picture of how the right kinds of taxation can deliver more and better for taxpayers, and what success is contingent on. When tax and governance operate well, both local and national governments benefit.

Tax and Governance

Led By

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Tax and Governance Library

Working Paper

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

May 2023
Vanessa van den Boogaard, Wilson Prichard, Nicolas Orgeira Pillai

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023
Cassandra Vet

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

April 2023
Max Gallien, Vanessa van den Boogaard

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

April 2023
Cassandra Vet

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023
Henry C. Edeh

Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

April 2023
Ronald Waiswa, Solomon Rukundo

Working Paper

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

April 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023
Solomon Rukundo

Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

March 2023
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

March 2023
Mick Moore, Nishan de Mel

Virtual

30 May 2023 – 13:30

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Timezone: Europe/London

Date: 30th May 2023, 13:30 – 14:30 London time Duration: 60 minutes Language: English only There are three puzzling features of Sub-Saharan African tax systems. First, tax administrations maintain records on vast numbers of small enterprises that actually provide no

Virtual

10 November 2022 – 13:00

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Timezone: Europe/London

https://www.youtube.com/watch?v=JIT8OXnAYmA&ab_channel=InternationalCentreforTaxandDevelopment DIGITAX is delighted to announce the second webinar in DIGITAX’s e-levy series ‘The devil in the detail: Examining Ghana’s new e-levy from a policy design perspective’. There has been much debate around the implications of the e-levy since it

In person

20 June 2022 – 09:00

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Timezone: Europe/London

Meethaq Hotels, Jabi, meethaq hotels, Jabi, Abuja, Nigeria
Join us on the 20th of June for this seminar on Digitalisation of Tax Administration in Nigeria. Hosted by NTRN, in partnership with the ACTG.

Virtual

17 February 2022 – 13:00

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Timezone: Europe/London

The Innovations in Tax Compliance program is launching its publication “Building Trust, Navigating Politics, and Tailoring Reforms.” The virtual event will delve into the new integrated framework and strategies for strengthening tax compliance and tax reform. Report authors will share

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