Fabrizio Santoro

Fabrizio Santoro

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This profile is also available in French

Biography

Dr Fabrizio Santoro is a Research Fellow at the Institute of Development Studies and Senior Research Fellow at ICTD where he co-leads the Digital Public Infrastructure (DPI) programme. Previously, he was Research Lead for the second component of the ICTD’s DIGITAX Research Programme. His main research interests relate to technology, tax compliance and tax policy, with a strong focus on impact evaluation methodologies and quantitative analysis. He holds a PhD in Economics from the University of Sussex. His research focussed particularly on Rwanda, Uganda, Eswatini, Ghana.

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Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

June 2023
Awa Diouf, Marco Carreras, Fabrizio Santoro

Journal Article

Technology Evolution and Tax Compliance: Evidence From Rwanda

May 2023
Naphtal Hakizimana, Fabrizio Santoro

Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

March 2023
Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, Fabrizio Santoro

Journal Article

Increasing tax collection in African countries: The role of information technology

March 2023
Oyebola Okunogbe, Fabrizio Santoro

Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

February 2023
Fabrizio Santoro, Razan Amine

Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

February 2023
Celeste Scarpini, Oyebola Okunogbe, Fabrizio Santoro
Closeup of a Pakistani currency notes with a calculator and wallet
12 October 2026

Digital Public Infrastructure and taxes: Pakistan’s high-stakes experiment

Digital Public Infrastructure (DPI) is revolutionising how governments worldwide deliver services, engage with citizens, and perform core functions. By promoting…

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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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Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
8 October 2025

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
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Bridging the divide: Rwanda’s quest for equitable digital governance
30 May 2025

Bridging the divide: Rwanda’s quest for equitable digital governance

In Rwanda, digital transformation is driven by IremboGov, an integrated e-government platform that streamlines access to essential services. While this…
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From Identification to Stronger Tax Administration: Can Digital IDs Deliver?
16 April 2025

From Identification to Stronger Tax Administration: Can Digital IDs Deliver?

In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are fundamental to improving public…

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How digital public infrastructure could transform tax administration in Africa
18 October 2024

How digital public infrastructure could transform tax administration in Africa

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance. However, some persistent challenges…

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A conference room full of people in professional attire, facing a projected screen upfront.
27 October 2026

ICTD hosts digital payments discussion at IMF/World Bank Annual Meetings

Researchers from the International Centre for Tax and Development (ICTD) joined policymakers, researchers, and development partners in Bangkok this month,…

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Three ICTD researchers stood behind large white block latters spelling ATRN.
9 October 2026

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

Researchers from the International Centre for Tax and Development (ICTD) joined more than 280 tax administrators, policymakers, academics, and development…

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Large glass convention centre with large golden flame sculpture and flag poles.
2 October 2026

ICTD at the 2026 IMF/World Bank Annual Meetings

ICTD is co-hosting two side events at the 2026 IMF/World Bank Annual Meetings which this year are taking place in…

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ICTD at the Global Digital Public Infrastructure Summit
19 November 2025

ICTD at the Global Digital Public Infrastructure Summit

The summit reinforced that the journey toward safe, inclusive digital public infrastructure is still unfolding. Through our DPI and Tax…
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ICTD joins 10th African Tax Research Network Congress in Cape Town
30 September 2025

ICTD joins 10th African Tax Research Network Congress in Cape Town

A long-standing ATAF friend and partner, ICTD co-sponsored this year’s Annual Congress and actively contributed to the event through panel…
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Pakistan’s bid to raise more revenue: a closer look at wealth taxes and DPI
30 June 2025

Pakistan’s bid to raise more revenue: a closer look at wealth taxes and DPI

With a projected deficit of 3.9% of GDP and multiple economic challenges, one equitable way to raise revenue in Pakistan…
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WEBINAR: Time for a Rethink of the Tax Identification Number?

WEBINAR: Time for a Rethink of the Tax Identification Number?

Virtual

11 March 2025 – 14:00

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Timezone: Europe/London

Webinar sharing key insights from the forthcoming World Bank-ICTD publication on Tax Identification Numbers.
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WEBINAR: Digital Public Infrastructure meets tax digitalisation - what can we learn?

WEBINAR: Digital Public Infrastructure meets tax digitalisation – what can we learn?

Virtual

4 December 2024 – 14:00

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Timezone: Europe/London

Join us for this ICTD-World Bank webinar which will discuss the impact of digitalisation of tax administrations on revenue authorities and taxpayers in low income countries.
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ICTD at the International Conference on Public Finance in the Digital Era

ICTD at the International Conference on Public Finance in the Digital Era

Virtual

19 November 2024 – 06:30

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Timezone: Europe/London

ICTD Research Fellow Fabrizio Santoro will speak about these concerns in the context of taxation, drawing from the Centre’s DIGITAX Research Programme, at the International Conference on Public Finance in the Digital Era, hosted by ODI Global and The Collaborative
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Research in Brief 82 republished in Bangladeshi The Daily Star
16 March 2023

Research in Brief 82 republished in Bangladeshi The Daily Star

ICTD’s research in brief about the promise and limits of IT technology was republished in The Daily Star, a Bangladeshi…

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ICTD research featured in article by The New Times
17 September 2019

ICTD research featured in article by The New Times

The New Times is a national English language newspaper in Rwanda. The article by Tokiso Nthebe & Aimee Dushime on…

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