Awa Diouf

Awa Diouf

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This profile is also available in French

Biography

Dr Awa Diouf is a Research Fellow at ICTD and an economist specialising in public finance in developing and transition countries. She holds a doctorate from the Université Clermont Auvergne in France, and the Initiative Prospective Agricole et Rurale (IPAR), a think tank based in Senegal.

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Research in Brief

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

October 2024
Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, Kèrabouro Pale

Working Paper

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

October 2024
Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, Kèrabouro Pale

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024
Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales

Research in Brief

The Ghana E-Levy: Impact on the Usage of Mobile Money

July 2024
Marco Carreras, Awa Diouf, Hannelore Niesten

Working Paper

The Ghana E-Levy: Impact on the Usage of Mobile Money

July 2024
Marco Carreras, Awa Diouf, Hannelore Niesten

Research in Brief

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

June 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini
How do taxes affect the price of digital financial services?
13 April 2023

How do taxes affect the price of digital financial services?

How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial…
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The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
20 February 2023

The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…
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Ghana’s new e-levy: The sour, sweet and switches so far
4 August 2022

Ghana’s new e-levy: The sour, sweet and switches so far

Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The…
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ICTD and Zambia Revenue Authority host Future of Tax Reform forum in Lusaka
23 July 2026

ICTD and Zambia Revenue Authority host Future of Tax Reform forum in Lusaka

ICTD and ZRA partner to host in Lusaka a two-day event focused on identifying effective and equitable strategies for tax…
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ICTD reading list recommendations for International Women's Day 2026
12 March 2026

ICTD reading list recommendations for International Women’s Day 2026

For International Women’s Day 2026, women across the ICTD team have shared a selection of books that have stayed with…
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ICTD team reading list recommendations for 2024
20 December 2024

ICTD team reading list recommendations for 2024

Throughout the year ICTD team members have been curating monthly reading lists with thought-provoking books covering a wide range of…

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Webinar: Artificial Intelligence in Tax Administration - Opportunities, Evidence, and Safeguards

Webinar: Artificial Intelligence in Tax Administration – Opportunities, Evidence, and Safeguards

Virtual

27 February 2026 – 15:00

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Timezone: Europe/London

Artificial Intelligence (AI) and advanced data analytics are rapidly transforming tax administration worldwide. Revenue authorities are deploying AI tools for risk profiling, audit selection, compliance management, and service delivery, with the promise of improving efficiency and strengthening domestic revenue mobilisation.

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Webinar: Tax and Digitalisation in Africa - Lessons for the G20 GovTech Agenda

Webinar: Tax and Digitalisation in Africa – Lessons for the G20 GovTech Agenda

Virtual

26 June 2024 – 11:00

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Timezone: UTC

The global digital public infrastructure (DPI) agenda is substantially informed by experiences from the Global North and South Asia. Africa has its own vast array of contributions to add to the debate. In a historic move, under India’s G20 Presidency

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Webinar: Taxing mobile money in Africa: the good, the bad and the ugly

Webinar: Taxing mobile money in Africa: the good, the bad and the ugly

Virtual

6 February 2024 – 13:00

•

Timezone: Europe/London

At a time when many African countries are facing strong fiscal pressures, the rapidly growing digital financial services sector – in particular mobile money – is a natural source to which some have turned in search of tax revenue. But

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Awa Diouf pens piece for The Conversation on mobile money tax in Senegal
20 October 2025

Awa Diouf pens piece for The Conversation on mobile money tax in Senegal

ICTD Research Fellow Awa Diouf published an article at The Conversation on the taxation of digital financial services in Senegal,…
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ICTD brief on taxing mobile money in Africa cited in Agence Ecofin article
30 August 2024

ICTD brief on taxing mobile money in Africa cited in Agence Ecofin article

“While taxing monile money services in Africa could increase government revenue, it may negatively impact the poorest households if small…
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