Fabrizio Santoro

Senior Research Fellow
Digital Public Infrastructure and Tax

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.

African Tax Administration Paper

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

October 2025

Fabrizio Santoro, Phindile T. Masuku, Tanele Magongo

Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

September 2025

Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, Naphtal Hakizimana

Journal Article

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

July 2025

Phindile T. Masuku, Fabrizio Santoro, Ziyanda Dlamini

Research in Brief

Understanding Corporate Income Tax Payment Compliance in Eswatini

June 2025

Phindile T. Masuku, Ziyanda Dlamini, Fabrizio Santoro

African Tax Administration Paper

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

June 2025

Phindile T. Masuku, Ziyanda Dlamini, Fabrizio Santoro

Research in Brief

The Potential of Digital ID Systems for Tax Administration: the Case of Ghana

February 2025

Fabrizio Santoro, Celeste Scarpini, Stephen Okiya

6 July 2023

Electronic tax administration: Insights from Rwanda where manual practices persist

The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not…

31 May 2023

The promise and limitations of information technology for tax mobilisation

As digital technologies continue to gain momentum in lower-income countries, tax authorities are increasingly adopting technology solutions to improve their…

17 November 2022

Identity issues: Four challenges for digital IDs in Africa’s tax systems

From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why……

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…

ICTD at the 10th Annual ATRN Congress for Contemporary Taxation Issues in Africa

In person

18 September 2025 – 09:00

•

Timezone: UTC

Century City Conference Centre, Century City, Cape Town, South Africa

ICTD Researchers Fabrizio Santoro and Dominic Ogembo will lead a masterclass on how Digital Public Infrastructure can shape the future of equitable taxation in Africa, drawing on findings from the Centre’s DIGITAX Research Programme, at the ATRN Congress.