International Centre for Tax and Development
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Taxing Mobile Money in Kenya: Impact on Financial Inclusion
(Institute of Development Studies, 2023-06)Many people argue that mobile money has the potential to increase financial inclusion and improve the livelihoods of poor people in Africa. However, while many African governments impose specific taxes on mobile money ... -
Between God, the People, and the State: Citizen Conceptions of Zakat
(2023-05)The global pool for zakat – one of the five pillars of Islam mandating an annual payment typically equivalent to 2.5 per cent of an individual’s productive wealth – is estimated to make up between USD 200 billion and ... -
The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone
(Institute of Development Studies, 2023-05)The Covid-19 pandemic has had significant fiscal implications around the world. A key question facing governments is whether and how the pandemic has shaped taxpayer attitudes and what that means for the prospects for tax ... -
Playing Politics with Periods: Why the Abolition of the ‘Tampon Tax’ is Spreading Across the World
(Institute of Development Studies, 2023-05)From pet food to sunscreen, proposals to cut value-added tax (VAT) on a range of products and services are ever increasing. One of the best-known and far-reaching campaigns of this type has been the fight to abolish ... -
Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour
(Institute of Development Studies, 2023-05)Kenya, Uganda and Rwanda introduced transfer pricing regulations into national law in 2006, 2011 and 2020 respectively, and invested in transfer pricing audits to reduce profit shifting by multinational enterprises (MNEs). ... -
Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges
(Institute of Development Studies, 2023-04-21)Recent years have seen an increasing number of countries across the globe establish legal markets for the production, distribution, and consumption of medicinal or recreational cannabis. With this has come the expectation ... -
Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries
(Institute of Development Studies, 2023-04-24)Several African countries have introduced taxes on digital financial services (DFS) during the past decade. Given the size and rapid growth of the telecom and DFS sector, DFS taxation is considered an opportunity to broaden ... -
Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour
(Institute of Development Studies, 2023-04-21)Eastern African countries have codified transfer pricing regulations in their efforts to ring fence corporate tax revenue against profit shifting by multinational companies. Kenya (in 2006), Uganda (2011) and Rwanda ... -
Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic
(2023-04-21)Around the world, pandemic relief efforts saw renewed attention to state social protection and its limitations. Less attention has been paid to alternative forms of welfare provision, including zakat in Muslim countries. ... -
Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries
(Institute of Development Studies, 2023-04-21)This background report looks at tax implications for those providing and using digital financial services (DFS), and gives general observations as to whether DFS in Africa are taxed the same as traditional financial ... -
Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria
(Institute of Development Studies, 2023-04-19)Nigeria’s annual economic growth averaged 7.1 per cent in the 2000s, but the 2014–15 oil shock and Covid-19 reversed this, with growth now averaging only 0.7 per cent. Living standards have fallen as population growth ... -
The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda
(Routledge, 2023-03-22)While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in lower-income countries. Yet, tax is crucial to fund crisis response and recovery, in ... -
Tax and Governance in Rural Areas: The Implications of Inefficient Tax Collection
(John Wiley & Sons Ltd, 2023-02-22)While there has been increasing policy attention on broadening tax bases in low-income countries, taxing citizens in rural areas often leads to neither revenue gains nor stronger accountability outcomes. Through case studies ... -
Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise
(Institute of Development Studies, 2023-04)Tax registration drives have become an increasingly popular intervention to expand the coverage of tax nets across sub-Saharan Africa. However, doubts have recently been casted on their impact, as there is increasing ... -
Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda
(Institute of Development Studies, 2023-04)Tax incentives to attract foreign direct investment are common around the world, especially in Africa. Even though many commentators remain sceptical regarding their effectiveness, tax incentives remain popular policy ... -
Digital Merchant Payments as a Medium of Tax Compliance
(Institute of Development Studies, 2023-03)Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard ... -
Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda
(Institute of Development Studies, 2023-03)It is increasingly common in many jurisdictions around the world to find an independent government office where complaints against the tax administration can be submitted. Traditional mechanisms, such as tribunals and ... -
Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing
(Institute of Development Studies, 2023-03)This study focuses on asymmetric tax treaties and investigates the impact of OECD member states’ double tax relief method and of treaty tax sparing provisions on investments in developing countries, while considering ... -
The Alternatives to Universal Tax Registration in Sri Lanka
(Verité Research, 2023-02)This note argues that the Sri Lankan government’s recent proposal to implement universal tax registration is neither a viable nor effective strategy to increase the country’s tax revenue. Instead, the note proposes ... -
How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?
(Institute of Development Studies, 2023-03)In the wake of the Covid-19 pandemic, increasing domestic revenue mobilisation has become even more of a priority for low-income countries. One of the commonly untapped sources of revenue across many of these countries ...
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