DIGITAX Research Programme

Programme

DIGITAX Research Programme

The DIGITAX programme generated knowledge and evidence as well as delivered advice and support to governments and other stakeholders on overcoming challenges and leveraging opportunities at the interface of digital financial services (DFS), digital IDs, and tax.

Our robust, relevant, and cutting-edge research looked at:
• the taxation of mobile money and other DFS, and;
• the digitalisation of tax systems across lower-income countries, with a particular focus on Africa.

DIGITAX, which ran from 2020 to 2024, was funded by the Gates Foundation.

DIGITAX Research Programme

Key Resources

DIGITAX Research Programme Library

Research in Brief

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

June 2024
Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser, Megan Campbell

Research in Brief

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

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

Research in Brief

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

June 2024
Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, Jane Nabuyondo

African Tax Administration Paper

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

June 2024
Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa, Jane Nabuyondo

Research in Brief

Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?

June 2024
Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah, Bernard Clery Nomo Beyala

Working Paper

Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?

June 2024
Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah, Bernard Clery Nomo Beyala

Research in Brief

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

May 2024
Awa Diouf, Marco Carreras, Fabrizio Santoro

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

May 2024
Naphtal Hakizimana, Fabrizio Santoro

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

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

Policy Brief

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

May 2024
Hannelore Niesten

Research in Brief

Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

May 2024
Alphonse Noah, Ruth Tacneng

Working Paper

Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

May 2024
Alphonse Noah, Ruth Tacneng

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.

Virtual

1 April 2025 – 14:00

•

Timezone: Europe/London

Join ICTD Research Fellow, Fabrizio Santoro, online to discuss simplifying and digitising tax systems.

Virtual

11 March 2025 – 14:00

•

Timezone: Europe/London

Webinar sharing key insights from the forthcoming World Bank-ICTD publication on Tax Identification Numbers.

Virtual

4 December 2024 – 14:00

•

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.

Virtual

19 November 2024 – 06:30

•

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

Virtual

27 June 2024 – 14:00

•

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

Virtual

26 June 2024 – 11:00

•

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

Virtual

16 May 2024 – 09:00

•

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

In person

28 February 2024 – 00:00

•

Timezone: Africa/Accra

Accra, Ghana
The workshop’s primary purpose is to explore how mobile money taxes could be designed in an effective and equitable way based on discussion centred around research and real-life experiences

Virtual

6 February 2024 – 13:00

•

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

In person

5 June 2023 – 09:00

•

Timezone: Africa/Dar_es_Salaam

Nairobi Serena Hotel, Nairobi, Kenya
The ICTD is hosting a research and policy conference in Nairobi on the future of global tax governance in partnership with the Kenya School of Revenue Administration, and in collaboration with the the Committee on Fiscal Studies at the University

Virtual

10 November 2022 – 13:00

•

Timezone: Europe/London

https://www.youtube.com/watch?v=JIT8OXnAYmA&ab_channel=InternationalCentreforTaxandDevelopment DIGITAX is delighted to announce the second webinar in DIGITAX’s e-levy series ‘The devil in the detail: Examining Ghana’s new e-levy from a policy design perspective’. There has been much debate around the implications of the e-levy since it

Completed

Perceptions, Impact, and Equity of Mobile Money taxation: The case of Ghana’s E-levy

Start date: 03/05/2023

Completed

Digital tax policy and tax revenue collection in Cameroon

Current

A comparative Analysis of the E-Transfer Levies in Ghana and Nigeria: Lessons and Experiences for the Taxation of Digital Financial Services

Start date: 12/04/2023

Completed

[TAX MAP] Taxation policies and Mobile money usage in Sub-Saharan Africa: Evidence from Cross-Country Survey Data

Start date: 18/10/2022

Current

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Start date: 03/01/2022

Completed

The Promise and Limitations of Information Technology for Tax Administration

Start date: 01/06/2018

Completed

Understanding Retail Central Bank Digital Currencies and their Potential for Revenue Authorities

Start date: 01/01/2022

Completed

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Start date: 01/01/2022

Completed

Leveraging DFS and Digital IDs for Improved Tax Collection in the Togo Revenue Authority (OTR)

Start date: 01/01/2022

Current

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Start date: 02/01/2022

Completed

Tax Revenue in Emerging Markets and Developing Countries: Do Mobile Financial Services Matter?

Start date: 01/01/2022

Completed

Extent of Adoption and Effective Data Utilisation from Digitalised Tax Payment Systems and Digital IDs among States’ Taxing Authorities in Nigeria

Start date: 02/01/2022
Njeri Okono
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Communications Consultant
Christopher Wales
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Associate Research Fellow
Moyo Arewa
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Programme Director, LoGRI
Marco Carreras
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Postdoctoral Fellow
Hannelore Niesten
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Associate Postdoctoral Fellow
Lucia Rossel
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Research Affiliate
Stephen Okiya
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Research Consultant