Governments in many developing countries urgently need to raise funds to invest in education, health and infrastructure.
Tax havens, offshore wealth, automatic exchange of information; these terms can appear opaque to the non-initiated, but understanding them is important—they refer to the vexing issue of internation
The question of how taxes should be collected is usually at the forefront of tax authorities’ debates.
A new ODI report discusses some of the ways in which digitalisation is revolutionising property
Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.
On Friday 13th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS).
Transactions in developing economies are becoming increasingly cashless.
This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy.