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

Webinar

24 June 2022 – 15:00

•

Timezone: Europe/London

This is the first in a series of webinars on Taxes and Digital Financial Services (DFS) organised by the ICTD.

Virtual

14 July 2020 – 13:00

•

Timezone: Europe/London

In the context of the Covid-19 pandemic, cash-strapped governments across Africa will be looking for ways to fill revenue gaps. Having long faced challenges in taxing large multinational corporations and significant informal economic activities, they may be tempted to raise

Current

How to approach the taxation of Digital financial services? A framework to understand and assess tax policies on digital financial services

Start date: 28/04/2021
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