International Centre for Tax and Development - ICTD

taxation tax property taxation africa uganda tax administration property tax tax compliance informal taxation african property tax initiative apti african tax administration rwanda ictd digital tax property tax reform gender and taxation ethiopia revenue sierra leone digital financial services digitax governance tanzania international taxation vat tax data international development accountability research local government kenya fiscal capacity tax structures financial services digital tax tools tax4dev covid-19 senegal public finance value added tax ghana taxpayer education program the african property tax initiative taxation & accountability policy taxation of the rich beps oecd extractive industries taxpayers tax revenue development digital tax payment systems insurance investment savings mobile money international centre for tax and development eswatini small business public services ict kcca kampala hnwi customs revenues taxation of tobacco taxing tobacco rwanda revenue authority taxing uganda's hnwis uganda revenue authority tax treaty local governmnet taxation transparency extractive sector tax researchers tax rates double taxation treaty sub saharan africa tax treaties tax perception informal” taxation in sierra leone tax collection government revenue dataset revenue dataset post-conflict states rwanda revenue authority (rra) digital payments low & middle-income countries uncdf better than cash alliance ldcs lmics msmes tax base expansion fsme ira uganda domestic resource mobilisation excise duty ura mobile money taxes tax digitalisation digitalising tax ers eswatini revenue service oxfam fiscalité du numérique financiers numériques digital data digitalisation of payments macroeconomic development informal sector gender and tax congo tax justice seatini government digital economy inclusive franework tax relief tax attitudes tax burdens politics welfare equity un ecosoc resource tax design customs madagascar urban tax tax net somália tax morale nigeria sub-saharan africa civil society tax accountability micro-enterprises income tax religion and tax e-filling income declaration oil oil revenue malawi porperty tax reform networking dakar experiment gis technology zambia addis ababa urban development infrastructure cities urbanisation decentralisation impôt taxe foncière cameroon cameroun dgi voluntary compliance high net worth individuals zimbabwe effectiveness assessment burundi revenue office perception togo tax transition economic partnership agreement revenue performance impact tax expenditures e-commerce taxation administrative measures policy measures reporting country-by-country tax reporting base erosion and profit shifting measuring monitoring vehicle tax over-aged vehicle tax implementation policy processes tobacco consumption cigarette excise rate increases policy questions tax researcher taxpayer training programmes social fiscal contracts survey of customers and businesses challenges compliance electronic fiscal devices (efds) taxpayers responses to increased enforcement throu public sector taxpayer segment cost business micro -links initiatives gender roles toilets marketplaces dar es salaam’s problem political- economic developing countries corporate tax avoidance transfer pricing methods safe harbour regimes property valuation cape town local governmnettaxation administrative data ax administration mineral resource rent in africa historical tax database low income countries ictd grd sub-na(onal tax data tax administra(on ictd government revenue dataset transfer pricing method revenue mobilization eveloping-country revenue mobilization rent sharing mining tax administrataors hnwis redd+ forest taxation ouble taxation customs union tax harmonisation eac east african community corporate profits oil and gas natural resources world customs organisation data world bank colonial legacy in africa state capacity citizens’ attitude toward tax protection money international extractive industry extractives international economic modelling oil & gas international accounting international auditing revenuestatisticsinafrica south african revenue service african tax statistics sars revenue planning dataanalytics tax statistics south africa information technology dar-es-salaam taxation; natural resource taxation; extractives s china; unitary taxation; beps; tax and development trade liberalization trade economic growth political resource curse democracy non-tax revenue foreign aid; domestic tax; taxes; developing count grant financial aid