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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Research in Brief

Social Protection, Community Participation and State-citizen Relations: Evidence from a Cash Transfer Programme in South-central Somalia

February 2025
Vanessa van den Boogaard, Fabrizio Santoro, Michael Walker, Tracy Beyuo

Working Paper

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

January 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, Naphtal Hakizimana

African Tax Administration Paper

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

December 2024
Fabrizio Santoro, Celeste Scarpini, Stephen Okiya

Working Paper

How Tanzania’s Levy on Mobile Money Affects Small Businesses

November 2024
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert, Fabrizio Santoro

Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

November 2024
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert, Fabrizio Santoro

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
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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The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025
10 April 2025

The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025

What is the potential of digital finance, a cashless economy and system interoperability for strengthening tax administration in lower- and…

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G20 Brazil: How does taxation fit into the agenda?
19 November 2024

G20 Brazil: How does taxation fit into the agenda?

Researchers from the International Centre for Tax and Development (ICTD) participated in crafting such recommendations in a number of policy…
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Digital Public Infrastructure and Taxation in Africa – what have we learnt and what’s next?
22 October 2024

Digital Public Infrastructure and Taxation in Africa – what have we learnt and what’s next?

Drawing from their work under ICTD’s recently concluded DIGITAX Research Programme, Research Fellow Fabrizio Santoro and Research Officer Celeste Scarpini…
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Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference
10 February 2024

Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference

On February 9, 2024, the Rwanda Revenue Authority (RRA) and the International Centre for Tax and Development (ICTD) co-hosted the…

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ICTD at 10th EPRN Annual Economic Research Conference on boosting economic resilience to economic shocks

ICTD at 10th EPRN Annual Economic Research Conference on boosting economic resilience to economic shocks

Virtual

27 June 2024 – 14:00

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Timezone: Africa/Kigali

We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network, Rwanda, which this year has been organised around the theme Boosting Economic Resilience to Economic Shocks. ICTD Research Director, Giulia Mascagni, has given welcome

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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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ICTD at the TRA-IGC-REPOA Tax for Growth Conference 2024

ICTD at the TRA-IGC-REPOA Tax for Growth Conference 2024

Virtual

16 May 2024 – 09:00

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Timezone: Africa/Dar_es_Salaam

Co-hosted by Tanzania Revenue Authority, the International Growth Centre (IGC), and REPOA, the inaugural International Conference on Tax for Growth aims to “bring together world-leading researchers and policymakers to discuss questions relating to enhancing domestic resource mobilisation and strengthening tax

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Devex cites ICTD blog on DPI in Africa
9 September 2025

Devex cites ICTD blog on DPI in Africa

A news article on Devex, entitled “Between aid cuts and debt crises, Africa bets on its own tax systems,” cited…
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VoxDev blog cites ICTD research
17 February 2025

VoxDev blog cites ICTD research

A blog on improving tax payments in Liberia by World Bank economist Oyebola Okunogbe on VoxDev references two ICTD-produced research….
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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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ICTD policy brief on digital IDs and digital payments cited in BiometricUpdate.com report
21 May 2024

ICTD policy brief on digital IDs and digital payments cited in BiometricUpdate.com report

ICTD Policy Brief 7, entitled ‘Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration’ was cited by…
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ICTD blog on digital IDs and tax administration in Ethiopia cited in media reports
20 May 2024

ICTD blog on digital IDs and tax administration in Ethiopia cited in media reports

Research produced under ICTD’s DIGITAX programme on the integration of digital ID systems with tax administration systems was cited by…
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Celeste Scarpini and Fabrizio Santoro pen a piece in 'The Conversation'
11 August 2023

Celeste Scarpini and Fabrizio Santoro pen a piece in ‘The Conversation’

In the latest policy reforms, Kenya will introduce digital identity documents for all by February 2024. A digital ID system,…
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