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

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

May 2024
Awa Diouf, Marco Carreras, Fabrizio Santoro

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

May 2024
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

February 2024
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

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

February 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

June 2023
Awa Diouf, Marco Carreras, Fabrizio Santoro
Group photo of diverse professionals standing together at a conference event with badges and a presentation screen in the background.
21 September 2026

Are tax administrations AI-ready? Lessons from ICTD’s Forum on the Future of Tax Reform

The new World Bank World Development Report argues that tax administration is one of the more plausible early use cases…

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What Senegal’s VAT reforms reveal about taxing cross-border services
23 January 2026

What Senegal’s VAT reforms reveal about taxing cross-border services

Across Africa and beyond, governments are extending VAT to cross-border supplies of services, with Senegal a recent adopter….
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Africa’s digital tax transformation: How the T20 agenda will shape fiscal capacity
10 December 2025

Africa’s digital tax transformation: How the T20 agenda will shape fiscal capacity

For the first time ever, the G20 Presidency was held in Africa, placing digital tax transformation at the centre of…
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The digital transformation of tax administrations: What’s in it for low-income countries?
28 November 2024

The digital transformation of tax administrations: What’s in it for low-income countries?

As governments worldwide, particularly in low- and middle-income countries (LMICs), push towards digital transformation, the platformisation of public services offers…

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Taxing mobile money: Five critical strategies for policymakers
23 July 2024

Taxing mobile money: Five critical strategies for policymakers

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
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ICTD’s new web portal on taxation of digital financial services in Africa
25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services….
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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

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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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