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Latest documents

  • Document

    Acceptability of e-filing of taxes by micro-entrepreneurs in Northwestern Nigeria

    A. Mas'ud / International Centre for Tax and Development, 2019
    With the first implementation of e-filing by the US in 1986, many countries in Europe, Asia and Africa followed suit. E-filing for certain tax payments was introduced at the federal level in Nigeria in 2013.
  • Document

    Small businesses and the adoption of the integrated tax administration system in Nigeria

    U. Efobi, I. Beecroft, T. Belmondo, A. Katan / International Centre for Tax and Development, 2019
    Transitioning to an electronic system for tax administration and collection is a welcome development in countries that have hitherto faced difficulty in raising tax revenue. Countries like those in sub-Saharan Africa, for instance, account for about 16 percent of GDP from tax revenue, while Nigeria records 1.48 percent of its GDP from tax revenue (World Bank, 2018).
  • Document

    Small business use of the integrated tax administration system in Nigeria

    U. Efobi, I. Beecroft, T. Belmondo, A. Katan / International Centre for Tax and Development, 2019
    Our research explores the factors that drive the ways in which small business owners perceive and use the Integrated Tax Administration System (ITAS) in Nigeria. We surveyed nearly 500 small businesses.
  • Document

    Hidden inequalities: Tax challenges of market women in Enugu and Kaduna States, Nigeria

    I. Akpan, K. Sempere / International Centre for Tax and Development, 2019
    This paper presents the findings of a study on gender-based taxation differences among market traders in two Nigerian states. At a high level, no significant differences were found between female and male traders in the markets visited in terms of tax payments, payments for market services and tax increases.
  • Document

    Turnover-based presumptive taxation and taxpayers’ perceptions in Ethiopia

    A. Getachew / International Centre for Tax and Development, 2019
    This paper focuses on the perceptions of a turnover-based presumptive tax system in Ethiopia. It mainly focuses on taxpayers’ perceptions of fairness, simplicity and administrative capacity.
  • Document

    Presumptive income tax assessment of SME’s in Addis Ababa, Ethiopia

    A. Mekonnen Workneh, E. Mulugeta Balleyegn, G. Stewart-Wilson / International Centre for Tax and Development, 2019
    At their most general, presumptive taxes seek to use indirect means to assess the liability of a specific taxpayer, which differ from the usual rules based on taxpayer accounts. Many countries use some form of presumptive taxation to simplify the rules for businesses and individuals that frequently escape taxation.


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STEPS Summer School '13 - Rivers of Life #4
9th May 2019
With the global rise of inequality and conflict and the acute challenges facing the most socially and politically excluded, civil society organisations, charities and development agencies are increasingly concerned with how to effectively broker the knowledge of marginalised communities.
11th March 2019
At this year’s Commission for the Status of Women (CSW) in New York, researchers from the Insitute of Development Studies will highlight the limitations of social protection policies such as cash transfers in relation to improving the lives of women across the world.
hand holding millet
12th October 2018
Our friends at the GODAN Action project are pleased to announce a new call for applications for our free Open Data Management Online Course. Book your place now for the last chance to take the course before the end of the year.
House of Knowledge sculpture
9th October 2018
The Knowledge for Development Partnership have recently released the third edition of the Agenda Knowledge for Development. 
Lilian Wanjohi of the British Council  and Newton-Utafiti Fund, during the launch of the  countering  violent extremism research hub in Nairobi, Kenya.
5th September 2018
Launched on 5th September in Nairobi, a new online hub focusing on Countering Violent Extremism (CVE) in Kenya hopes to connect researchers, practitioners and policymakers.