Africa

Showing 1-12 of 69 Publications

Journal Article

Trading away tax sovereignty? How trade rules shape taxation of the digital economy in Africa

Karishma Banga, Alexander Beyleveld & Martin Luther Munu

Simplified Taxation in Africa: What We Know – and Need to Know

Max Gallien, Christopher Hoy, Hitomi Komatsu, Ceren Ozer, Michael Rogan & Vanessa van den Boogaard

Wide picture showing partially a conference room with people sitting around a U shaped table looking at a projected presentation with a speaker

21 January 2025 - 24 January 2025

ICTD presenting on gender issues in tax administrations at CREDAF

Integrating the gender dimension into public finances, and in particular taxation, has become a challenge for…

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

Research in Brief

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

Close up of african american man hands typing credit card info on computer keyboard, online internet shopping leisure activity time. Business payment with web technology. Buying purchase transactions

How digital public infrastructure could transform tax administration in Africa

by Fabrizio Santoro & Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance….

Partner Publication

Leveraging Digital Innovations for Sustainable Development: Evidence from Tax Systems in Africa

Fabrizio Santoro, Tanele Magongo & Razan Amine

Taxing Mobile Money in Africa: Risk and Reward

Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro & Christopher Wales

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

Adrienne Lees, Giulia Mascagni, Seid Yimam Mohamed, Girma Gebretsadik & Mustapha Ndajiwo

Person using nfc technology to pay the bill at a restaurant.

Webinar: Tax and Digitalisation in Africa – Lessons for the G20 GovTech Agenda

The global digital public infrastructure (DPI) agenda is substantially informed by experiences from the Global North…

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….

Image of tax return form on a computer screen

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….