Gotowe bibliografie tematyczne / ICT4D

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Gotowa bibliografia na temat „ICT4D”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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Artykuły w czasopismach na temat "ICT4D"

Hasan, M. Mahmudul. "Implication of Requirements Engineering in ICT4D Project Development." International Journal of Information Communication Technologies and Human Development 7, no. 3 (2015): 1–12. http://dx.doi.org/10.4018/ijicthd.2015070101.

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The idea of Information and Communication Technology for development (ICT4D) has been gathering momentum since last decade. It contributes to the development of social, political, and economic growth of the underprivileged group of populations especially in the context of developing countries. Requirements Engineering (RE) is the most sensitive from all other activities involve in the ICT4D project development. This paper reports on a literature review of published ICT4D research and provides an analysis of the requirements design issues in ICT4D project development in terms of functional requ

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St. Peter, Hilary A. Sarat. "Communicating User Experience." International Journal of Sociotechnology and Knowledge Development 7, no. 2 (2015): 14–26. http://dx.doi.org/10.4018/ijskd.2015040102.

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Research in the ICT4D field implicates lack of user-centered design in the high rate of ICTD project failure. The field of user experience (UX) offers potentially fruitful approaches for user-centered design. In the ICTD context, these principles and methods clash with the triple constraints of project management (time, scope and funding). This paper introduces the user persona from UX design as a powerful tool for considering the user's perspective within resource-constrained ICTD projects. Although personas appear simple, they introduce complex communicative affordances, pragmatic benefits,

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Kamau, Gabriel Ndung'u. "ICT4D Research in Developing Countries: A Call for Pragmatism Approach." International Journal of Computer and Information System (IJCIS) 3, no. 2 (2022): 51–55. http://dx.doi.org/10.29040/ijcis.v3i2.67.

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Today, Information Systems research and in particular in the area of ICT4D in developing nations is dominated by positivism and interpretivism paradigms. Information systems contributions are influenced by historical, cultural, and political contexts in which it is done. Researchers in this area question the appropriateness of positivism and interpretivism philosophical foundations to conduct ICT4D research. This paper explores the use of pragmatism as an alternative research paradigm to that can be employed to understand the state of the ICT4D research. Research drawing explicitly on pragmati

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Khene, Caroline. "Curriculum Development of an ICT4D Module in the South African Context." Issues in Informing Science and Information Technology 12 (2015): 111–39. http://dx.doi.org/10.28945/2181.

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The significance of ICTs in supporting socio-economic development in developing countries is inevitable. As academics of information systems in developing countries, we cannot ignore the need for teaching and building the capacity of our students to become knowledgeable and skilled in Information and Communication Technology for Development (ICT4D) practice and discourse. Furthermore, it is vital to equip our students with the ability to apply their discipline knowledge in addressing some of the ICT discrepancies in current ICT4D practice in their own context. I introduced and teach the ICT4D

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Chauke, Faith, Hossana Twinomurinzi, and Maria Lauda J. Goyayi. "Rethinking Sustainability in ICT4D Initiatives through Implementation Outcomes." Sociedad & Tecnología 8, no. 2 (2025): 194–213. https://doi.org/10.51247/st.v8i2.519.

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Information and Communication Technology for Development (ICT4D) community initiatives tend to “fizzle” out after a few years. This study, therefore, investigated alternative ways in which these initiatives can be sustained for longer. The study drew on the Implementation Outcomes framework from the public health sector which holistically assesses the ability of public health initiatives to survive beyond their inception. With the objective to identify how improvements can be made on ICT4D initiatives so they are sustainable the study employed the qualitative-interpretive case study paradigm u

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Lutomia, Anne Namatsi, Julia Bello-Bravo, and Barry R. Pittendrigh. "Global Solutions for International Development Partnerships: Beyond Insider/Outsider Binaries." Interdisciplinary Journal of Partnership Studies 5, no. 3 (2018): 2. http://dx.doi.org/10.24926/ijps.v5i3.1459.

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In recent years, information and communication technologies for development (ICT4D) approaches have facilitated international development work, but still more effective ICT4D deployments are needed. This article examines how one ICT4D initiative, Scientific Animations without Borders (SAWBO), works with partners in Africa not only to transcend problematic insider / outsider binaries that impact solution delivery but also to implement inter-organizational collaborations on research and mission-critical knowledge-transfer goals that effectively reach the widest diversity of target populations.

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Heeks, Richard. "Theorizing ICT4D Research." Information Technologies and International Development 3, no. 3 (2007): 1–4. http://dx.doi.org/10.1162/itid.2007.3.3.1.

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Cibangu, Sylvain K. "Toward a More Informed and Informative Use of the Concept Network in ICT4D." International Journal of Information Communication Technologies and Human Development 7, no. 2 (2015): 1–19. http://dx.doi.org/10.4018/ijicthd.2015040101.

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In an era of ever fast connected digital communication technologies, network has become the buzzword of our work and daily lives. However, while the concept network has been employed by information and communication technologies for development's (ICT4D) authors the last few years, it has not yet received solid attention. In most cases, ICT4D's authors have merely referred to network, leaving its definition and related conceptual issues at the discretion of the reader. To make things worse, ICT4D has been exposing its readers to theories of various strides and disciplines, such as development

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Steeves, H. Leslie, and Janet D. Kwami. "Social Context in Development Communication: Reflecting on Gender and Information and Communication Technologies for Development in Ghana." Asia Pacific Media Educator 29, no. 2 (2019): 106–22. http://dx.doi.org/10.1177/1326365x19856139.

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This essay, an example of work that builds on Dr. Ascroft’s lessons, reports collaborative research on information and communication technologies for development (ICT4D) in Ghana. We highlight two parallel dialogues—on ICT and on gender—that have been advanced globally. New ICTs are prone to the same biases as the older ICTs. Further, the dialogue on ICTs may use the rhetoric of inclusivity; but in practice, women and girls remain at the margins of decision-making and implementation. This research addresses the promise of new ICTs and the need to account for gender roles. We summarize the majo

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Tacchi, Jo. "Open content creation: The issues of voice and the challenges of listening." New Media & Society 14, no. 4 (2011): 652–68. http://dx.doi.org/10.1177/1461444811422431.

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This article explores the potential role of participatory or open content creation for development. It does so by examining ideas around voice and listening, and their relevance to the field of information and communication technology for development (ICT4D). It first explores participatory development and the idea of open ICT4D before elaborating on issues of voice as process, and as value. Research findings from a project in Asia that experimented with participatory content creation are discussed in relation to notions of voice. The research was concerned with the ways in which processes of

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Rozprawy doktorskie na temat "ICT4D"

Renken, Jacobus. "Conceptualising ICT4D champions." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/conceptualising-ict4d-champions(1018ec9e-1c17-4ad6-afa4-6d1a6e4e2b9d).html.

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ICT4D champions are individuals who make a decisive contribution to an ICT4D initiative by actively and enthusiastically promoting its progress through critical stages in order to mobilise resources and/or active support and cooperation from all stakeholders. Mindful of the poor performance of development projects generally, and ICT4D projects in particular, the thesis argues that the seemingly important role of key individuals, such as champions, lacks research. Based on the repeated calls for research to better understand champion-type individuals and their roles in ICT4D initiatives, the th

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Ferreira, Pedro. "Play as Freedom : Implications for ICT4D." Doctoral thesis, KTH, Medieteknik och interaktionsdesign, MID, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-167978.

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Information and Communication Tech nologies for Development (ICT4D) deals with understanding the relationship between modern technology use and social and economic development. While play may not appear as an immediate concern to the field, a recent body of work has emerged questioning the role of play in ICT4D and the reasons behind its apparent dismissal. Some have even argued that aspects of pleasure and enjoyment get only marginal treatment within academic studies of technology more generally. In ICT4D however, concerns over lack of resources and a sense of urgency in addressing more press

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Mekonnen, Biniam. "Reproducing ICT4D Tanzania to a Rwandan District." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-108216.

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ICT based health care policies in developing countries must be targeted at the poorest most rural member of the population where there is demand but little or no supply of health care. This is achieved through ICT4RD program which mainly focus on provisioning of ICT access to rural areas. In this regard, ICT4RD Tanzania built a local broadband which pass through fifteen villages around Serengeti district to benefit health, government and education sectors. There have been a number of discussions between countries located alongside the African great lakes to build a sustainable rural community

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Swift, Kieron K. E. "ICT4D policy for Trinidad and Tobago : discursive constructions." Thesis, University of Sussex, 2017. http://sro.sussex.ac.uk/id/eprint/67353/.

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This thesis uses a contextual case study approach covering the period 1985 to 2011 to examine the construction of Trinidad and Tobago's ICT4D policy as discourse. The guiding theory of method is contextualism as described in Pettigrew (1990), according to whom a contextual analysis can be characterised as: processual, by emphasising the evolution of actions embedded in specific contexts (structural and otherwise) over time; multi-stakeholder, by recognising the competing viewpoints of reality perceived by actors at different levels; longitudinal, by considering both historical and contemporary

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Khumalo, Sydney Kuwali. "Mapping the landscape of sustainability in ICT4D : a systematic literature review." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/79258.

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The concept of sustainability in Information and Communication Technology for Development (ICT4D) has been largely associated with the sustainability of ICT4D projects. In other words, most ICT4D literature consider the “continuous operation of ICT4D projects” as the sustainability of ICT4D. This implies that the failure of these ICT4D projects threatens or compromises the existence of sustainability in ICT4D (Heeks, 2002). In this study we do not argue that this view is false; however, sustainability in ICT4D should be considered from a broader perspective, and should not be limited to the un

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Grobler, Manti. "Found in translation : effective translation of the needs of rural women for social support services delivered through ICT." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/61557.

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A field study was performed in a rural community in the Limpopo province, South Africa. The aim of the field study was to find an approach to effectively translate the needs of rural women for information about social support services provided through ICT. Sen’s capability approach framed the study with the Capability Approach Framework used to analyse the results. The results of the study confirmed the need of the rural women for access to relevant information; indicated an acceptance of the concept to use cell phones as the ICT commodity to access information; and demonstrated the conceptua

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Matebese, Sithembiso. "A decentralized multi-agent based network management system for ICT4D networks." Thesis, University of Fort Hare, 2014. http://hdl.handle.net/10353/d1019853.

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Network management is fundamental for assuring high quality services required by each user for the effective utilization of network resources. In this research, we propose the use of a decentralized, flexible and scalable Multi-Agent based system to monitor and manage rural broadband networks adaptively and efficiently. This mechanism is not novel as it has been used for high-speed, large-scale and distributed networks. This research investigates how software agents could collaborate in the process of managing rural broadband networks and developing an autonomous decentralized network manageme

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Daleke, Sarah. "Communicative Democracy: Developing leadership accountability through ICTs : A qualitative case study from the Rwenzori region in western Uganda." Thesis, Karlstads universitet, Institutionen för geografi, medier och kommunikation, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33235.

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There is a growing interest in the use of Information Communication Technologies (ICTs) for citizen engagement in democracy around the world today, especially in the developing world. Events such as the Arab Spring show the potential ICTs can have on citizen engagement with those in leadership positions. Many studies have been conducted within the field of ICT4D (Information Communication Technologies for Development) in many different areas. But few studies have been done within the field of ICT4D that have focused on what happens with the local politicians´ situation in developing countries,

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Mozelius, Peter. "Education for All in Sri Lanka : ICT4D Hubs for Region-Wide Dissemination of Blended Learning." Doctoral thesis, Stockholms universitet, Institutionen för data- och systemvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-109061.

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ICT4D, here defined as the use of Information and Communication Technologies (ICT) in developing regions, can be seen as one of the most powerful and cost efficient ways to improve the standard of living in the developing world. Many regions in Asia have shown a rapid but heterogeneous development where information technology had a drastic impact on development but often with the problems related to ICT4D 1.0: lack of sustainability and lack of scalability. This study analysed the Sri Lankan infrastructure for region-wide dissemination of blended learning in the 21st century based on the explo

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Grobler, Manti. "Shaping meaningful ICT4D solutions using design science research : a social shaping of technology framework based on the capability approach." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/61579.

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Human development requires some kind of action and needs information to set the development process in motion. An expansion of choice and the ability to enact choice are outcomes of development. In order to become aware of choices and support the ability to enact choices that can lead to development, access to information is required. In her thesis, Shaping meaningful information and communication technology for development (ICT4D) solutions using design science research: a social shaping of technology framework based on the capability approach, Manti addresses the problem how should the in

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Książki na temat "ICT4D"

Arid Lands Information Network. Eastern Africa., ed. ICT4D in Eastern Africa. Arid Lands Information Network-Eastern Africa, 2005.

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Akbari, Azadeh, and Silvia Masiero. Critical ICT4D (Information and Communication Technologies for Development). Routledge, 2024. https://doi.org/10.4324/9781003395966.

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Prakash, Shrestha, Bellanet Asia (Nepal), and South Asia Partnership International, eds. WeConnect: Targetting development agencies to complete the national ICT4D policymaking dialogue. South Asia Partnership International & Bellanet Asia (BELLASAP), 2006.

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Nielsen, Petter, and Honest Christopher Kimaro, eds. Information and Communication Technologies for Development. Strengthening Southern-Driven Cooperation as a Catalyst for ICT4D. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-18400-1.

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Gerolf, Weigel, Waldburger Daniele, and World Summit on the Information Society., eds. ICT4D, connecting people for a better world: Lessons, innovations and perspectives of information and communication technologies in development. Swiss Agency for Development and Cooperation, Global Knowledge Partnership, 2004.

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Institute, RiOS. IGuide: ICTD resources in Silicon Valley and the San Francisco Bay Area. RiOS Institute, 2008.

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Braund, Paul, and Anke Fleur Schwittay. IGuide: ICTD resources in Silicon Valley and the San Francisco Bay Area. RiOS Institute, 2008.

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International Conference on ICT for Africa (2011 Ota, Ogun State, Nigeria). The International Conference on ICT for Africa (ICT4A) 2011: Theme, ICT for development in Africa : sustaining the momentum, extending the reach. ICT4A Nigeria Conference Secretariat, Department of Computer Science, University of Ibadan, 2011.

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All India Seminar on ICT for Rural Development: Access and Applications (2009 Institution of Engineers, Udaipur Local Centre). ICT for rural development: Access and applications (ICTRD--2009) : all India seminar, the Computer Engineering Division, the Institution of Engineers (India), Udaipur, India, September 2009, proceedings. Edited by Singh Dharm 1963-, Institution of Engineers (India). Computer Engineering Division, and Institution of Engineers (India). Udaipur Local Centre. Institution of Engineers, Udaipur Local Centre, 2009.

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Części książek na temat "ICT4D"

Flor, Alexander Gonzalez. "ICT4D." In Sustainable Development as a Continuous Information and Communication Engagement. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-78175-9_5.

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Aker, Jenny C., and Joël Cariolle. "Rethinking ICT4D." In Mobile Phones and Development in Africa. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-41885-3_6.

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Renken, Jaco. "What Motivates ICT4D Champions?" In IFIP Advances in Information and Communication Technology. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-18400-1_25.

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Kreps, David, and Julian M. Bass. "Southern Theories in ICT4D." In IFIP Advances in Information and Communication Technology. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-19115-3_1.

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Madon, Shirin, Azadeh Akbari, and Silvia Masiero. "The Evolution of ICT4D." In Critical ICT4D (Information and Communication Technologies for Development). Routledge, 2024. https://doi.org/10.4324/9781003395966-4.

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Sanner, Terje Aksel. "ICT4D Sustainability as Generativity." In Information and Communication Technologies for Development. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-59111-7_41.

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Pandey, Priyanka, and Yingqin Zheng. "Unpacking Empowerment in ICT4D Research." In IFIP Advances in Information and Communication Technology. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-19115-3_8.

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Sutinen, Erkki, and Matti Tedre. "ICT4D: A Computer Science Perspective." In Algorithms and Applications. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-12476-1_16.

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Heeks, Richard, and P. J. Wall. "Critical Realism and ICT4D Research." In Information and Communication Technologies for Development. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-59111-7_14.

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Avgerou, Chrisanthi. "Theoretical Framing of ICT4D Research." In Information and Communication Technologies for Development. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-59111-7_2.

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Streszczenia konferencji na temat "ICT4D"

Dearden, Andy, and Dorothea Kleine. "Ethical standards for the ICTD/ICT4D community." In ICTD '19: Tenth International Conference on Information and Communication Technologies and Development. ACM, 2019. http://dx.doi.org/10.1145/3287098.3287134.

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Ullmer, Brygg. "Session details: ICT4D." In CHI '12: CHI Conference on Human Factors in Computing Systems. ACM, 2012. http://dx.doi.org/10.1145/3250493.

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Wyche, Susan. "Session details: ICT4D." In CSCW'14: Computer Supported Cooperative Work. ACM, 2014. http://dx.doi.org/10.1145/3255617.

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Khene, Caroline. "Curriculum Development of an ICT4D Module in the South African Context." In InSITE 2015: Informing Science + IT Education Conferences: USA. Informing Science Institute, 2015. http://dx.doi.org/10.28945/2236.

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[The final form of this paper was published in the journal Issues in Informing Science and Information Technology.] The significance of ICTs in supporting socio-economic development in developing countries is inevitable. As academics of information systems in developing countries, we cannot ignore the need for teaching and building the capacity of our students to become knowledgeable and skilled in Information and Communication Technology for Development (ICT4D) practice and discourse. Furthermore, it is vital to equip our students with the ability to apply their discipline knowledge in addres

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Renken, Jaco, and Richard Heeks. "Conceptualising ICT4D project champions." In the Sixth International Conference. ACM Press, 2013. http://dx.doi.org/10.1145/2517899.2517928.

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Winschiers-Theophilus, Heike, Tariq Zaman, and Alvin Yeo. "Reducing "white elephant" ICT4D projects." In C&T '15: Communities and Technologies 2015. ACM, 2015. http://dx.doi.org/10.1145/2768545.2768554.

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Cutrell, Ed. "Session details: Low-cost ICT4D." In CHI '11: CHI Conference on Human Factors in Computing Systems. ACM, 2011. http://dx.doi.org/10.1145/3248998.

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Conger, Sue. "Knowledge management in LLiSA ICT4D projects." In the South African Institute for Computer Scientists and Information Technologists Conference. ACM Press, 2013. http://dx.doi.org/10.1145/2513456.2513464.

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Zewge, Amanuel, Yvonne Dittrich, and Rahel Bekele. "Software designing methodology for ICT4D domain." In the 13th Participatory Design Conference. ACM Press, 2014. http://dx.doi.org/10.1145/2662155.2662244.

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Sterling, S. Revi, and Nimmi Rangaswamy. "Constructing informed consent in ICT4D research." In the 4th ACM/IEEE International Conference. ACM Press, 2010. http://dx.doi.org/10.1145/2369220.2369264.

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Raporty organizacyjne na temat "ICT4D"

Turman-Bryant, Phillip. Closing the Loop: The Capacities and Constraints of Information and Communication Technologies for Development (ICT4D). Portland State University Library, 2000. http://dx.doi.org/10.15760/etd.6879.

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Ceia, Vanessa, Benji Nothwehr, and Liz Wagner. Gender and Technology: A rights-based and intersectional analysis of key trends. Oxfam, 2021. http://dx.doi.org/10.21201/2021.7598.

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This report employs an intersectional feminist framework to identify and analyze key trends related to gender and technology. It aims to provide a holistic picture of how gender and technology are embedded in and influenced by a myriad of intersecting issues and challenges that complicate how ICT for development (ICT4D) initiatives concretely impact women’s lives. Based on synthesized research, the report provides recommendations for relevant stakeholders on how to approach the field of international development using technology as a tool for social good in ways that benefit the most marginali

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Msiska, Tizgowere, and Masauko Thawe. 10.19088/ICTD.2024.072. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.072.

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In local markets in Malawi, there are frequent tensions between market traders and the local councils who are responsible for the markets. This sometimes results in the traders refusing to pay market taxes. That in turn causes councils to refuse to provide services, to the markets themselves or to local populations more broadly. This paper reports on research into the circumstances in which these disputes are successfully resolved. The research covered eight local councils where such disputes have taken place. Some disputes were resolved; others were not. Information was obtained through 123 i

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Román, Enrique. Proyecto Cepri ICT4 BUS: ATN/ME-7956-RG014: Plataforma TIC para PyMEs. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0007406.

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Groening, Edward, Mick Moore, Denis Mukama, and Ronald Waiswa. Pathways Into the Tax Net: Better Ways to Register African Taxpayers. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.031.

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A good system for registering taxpayers is central for effective revenue collection. This is especially true for three taxes that account for the majority of revenue collected in most countries – corporate income tax, personal income tax (PIT), and value added tax. However, systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. Summary of ICTD African Tax Administration Paper 34.

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Carreras, Marco, Awa Diouf, and Hannelore Niesten. The Ghana E-Levy: Impact on the Usage of Mobile Money. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.060.

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Ghana introduced an electronic transaction levy (E-Levy) on digital financial transactions in May 2022, following many other countries in Africa. Our paper looks at the impact of the E-Levy on mobile money usage and user perceptions. We use data from the Ghana Chamber of Telecommunications (GCT) on usage of several mobile money services (sending, receiving, payments, and withdrawals), and nationally representative survey data collected by the ICTD on individuals and businesses.

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Niesten, Hannelore, and Isaac Kobina Amoako. Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.062.

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In the past decade, over 15 countries in Africa have implemented taxes on mobile money (MM) and other digital financial services (DFS). These taxes aim to broaden the tax base, and sometimes target the difficult-to- tax informal sector. However, hastily implemented taxes can pose risks, such as hindering sectoral growth, affecting consumer behaviour, and failing to generate expected revenue. Our research, a novel contribution to the field, compares fiscal legal and tax frameworks in Ghana and Nigeria to determine the most effective approach to MM and DFS taxation. Summary of ICTD Working Paper

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Traore, Raïssatou Joëlle. Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.017.

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Since 1994, the West African Economic and Monetary Union (WAEMU) has been engaged in an ambitious project to harmonise its members’ domestic tax systems. Including both indirect and direct taxation, this project has targeted value-added tax (VAT), excise duties, corporate income tax, tax on income from movable capital and rules on double taxation. This study focuses on the WAEMU bodies responsible for the development and implementation of tax harmonisation standards. It also details the objectives assigned to this tax harmonisation policy, so that it can be better evaluated. Summary of ICTD Wo

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van 't Riet, Maarten, and Arjan Lejour. Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.052.

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Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are not, on average, more likely to suffer from tax revenue losses than other countries. Yet, this average masks that several countries, such as Bangladesh, Egypt, Kenya, Indonesia, Uganda and Zambia, are all vulnerable to substantial potential losses of withholding tax revenue by treaty shopping. The treaties responsible for this are referred to as potentially aggressive tax treaties. This is concluded by two Dutch economists and tax scholars, in a study commissioned

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Scarpini, Celeste, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, and Jane Nabuyondo. Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.048.

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Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information is a crucial challenge. This challenge often appears intractable for African tax administrations, which operate in a context of high informality. Cross-agency data-sharing agreements and inter-institutional system integration, primarily related to national identification (ID) schemes, seem to offer a solution. These can potentially improve registration functions, facilitate identi

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