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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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
Tax incentives for digital payments – Lessons for African tax administration organisations
16 May 2024

Tax incentives for digital payments – Lessons for African tax administration organisations

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in…
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Ethiopia’s national digital ID: A breakthrough for tax system transformation?
9 May 2024

Ethiopia’s national digital ID: A breakthrough for tax system transformation?

Fayda, Ethiopia’s new digital identification (ID) system, comes with big potential for the country’s tax administrations, which lose significant amounts…

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Broadening the tax horizon through information: the power of third-party data for African tax administrations
25 March 2024

Broadening the tax horizon through information: the power of third-party data for African tax administrations

It is fair to say that taxation cannot exist without information. To calculate taxes and enforce compliance, tax administrations need…

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The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference
13 December 2023

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear…
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Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics
19 September 2023

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound….
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Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries
11 August 2023

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected…

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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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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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