ICTD researchers at Africa’s largest tax research gathering, Rwanda

[Emilie Wilson]

Researchers from the International Centre for Tax and Development (ICTD) joined more than 280 tax administrators, policymakers, academics, and development practitioners for this year’s 11th African Tax Research Network (ATRN) Congress which took place in Kigali, Rwanda, last month.

Hosted by the African Tax Administration Forum (ATAF) under the theme Contemporary Taxation Issues in Africa, this year’s Congress, co-hosted with the Rwanda Revenue Authority (RRA), focused on critical issues facing revenue services today including digitalisation and artificial intelligence (AI), tax incentives and expenditure governance, international tax cooperation, and environmental taxation.

Strengthening African tax research capacity​

Participation in the ATRN Congress reflects ICTD’s long-standing commitment to strengthening tax research capacity in Africa, and its partnership with ATAF has been a key part of that.

In an interview with ATAF during the three-day event, ICTD Executive Director Giulia Mascagni highlighted the important role ATRN has played in expanding both the quantity and quality of tax research produced in Africa.

“Up to a decade ago, about the time when the ATRN was established, there were very few studies on taxation in African countries. So, when African governments had to take decisions, oftentimes they would resort to evidence from elsewhere, from high-income countries … and obviously that doesn’t always translate,” she said.

Mascagni added:

“Having that context-specific research has been incredibly important. Having a platform … for researchers to talk about it, improve the quality, receive feedback, and to sensitise policymakers to the importance of research – all of that has been invaluable, and it’s exactly the platform that the ATRN provides.”

Exploring AI and the future of tax administration​

ICTD Senior Research Fellow Fabrizio Santoro participated in a plenary session examining opportunities and challenges presented by AI and automation in African tax administrations. The discussion explored how AI is increasingly being used for a range of administrative functions, such as taxpayer risk profiling and compliance management, while also raising important questions around governance, transparency, taxpayer rights, and institutional capacity.

Drawing on ICTD’s ongoing research programme on Digital Public Infrastructure (DPI) and Tax, Santoro joined representatives from ATAF, the Rwanda Revenue Authority, the South African Revenue Service, and academia to discuss how African revenue authorities can harness new technologies while ensuring their adoption remains effective, accountable, and responsive to local contexts.

Courtesy of ATAF

Later that day, Santoro also presented his research paper, ‘Tax Implications of Cashless Payments: Micro Evidence from African Countries’, co-authored with ICTD Research Affiliate Lucia Rossel, which examines how the growing use of digital payment systems may affect tax administration and revenue mobilisation across the continent.

Advancing debate on tax incentives and expenditure reform​

The next day, ICTD Executive Director Giulia Mascagni delivered a presentation during the plenary session on ‘Tax Incentives and Expenditure: From Fiscal Drain to Strategic Governance’. The session examined how African governments can strengthen oversight and management of tax expenditures, improve transparency, and ensure that tax incentives better support development objectives.

Courtesy of RRA

Mascagni’s contribution drew on the work emerging from the Coalition on Tax Expenditure Reform (COATE), which ICTD helped establish following the Fourth International Conference on Financing for Development in 2025.

The discussion addressed growing concerns about the scale of revenue foregone through poorly monitored tax incentives, as well as the new opportunities created by global efforts to strengthen tax expenditure reporting and reform.

Building capacity on environmental taxation​

Finally, ICTD Senior Research Fellow Giovanni Occhiali facilitated a masterclass on environmental taxation in lower-income countries (see ICTD’s work on climate and environmental taxation). The session explored the role of environmental taxes and incentives, alongside the institutional considerations that shape their design and implementation.

The masterclass reflected growing interest among policymakers and researchers in how fiscal instruments can support climate and environmental objectives while remaining feasible within lower-income country contexts.

Strengthening African tax research and policy dialogue​

The 11th ATRN Congress took place at a time when African governments face mounting pressure to strengthen domestic resource mobilisation amidst declining development assistance, evolving international tax rules, and rapid technological change. It presents a unique opportunity for researchers to present their work to an audience of decision-makers in ministries of finance, tax administrations and civil society organisations, as well as to academic researchers and tax practitioners. Throughout the three-day event, participants examined how research can help bridge the gap between knowledge and policymaking while supporting more effective and equitable tax systems across the continent.