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

African Tax Administration Paper

Digital Tax Policy and Tax Revenue Collection in Cameroon

December 2023
Fossong Derrick, Ashu Mc Moi Ndi

Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

November 2023
Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

African Tax Administration Paper

Using Digital Technologies to Improve Tax Collection – the Case of Togo

October 2023
Dorothy Kang’oro, Fidèle Kanyarugero Ngerero, Ignatius Odongo

Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2023
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

September 2023
Lucia Rossel, Fabrizio Santoro, Naphtal Hakizimana

African Tax Administration Paper

Technology Evolution and Tax Compliance: Evidence from Rwanda

August 2023
Naphtal Hakizimana, Fabrizio Santoro

African Tax Administration Paper

Digitalisation and Subnational Tax Administration in Nigeria

August 2023
Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

Research in Brief

Technology and Tax: Adoption and Impacts of E-services in Rwanda

June 2023
Kelbesa Megersa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, Yves Nsengiyumva

Research in Brief

Digital Merchant Payments as a Medium of Tax Compliance

June 2023
Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, Fabrizio Santoro

Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

June 2023
Awa Diouf, Marco Carreras, Fabrizio Santoro

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

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

Completed

Impact of Compulsory e-Payments on Compliance in Eswatini

Start date: 01/01/2022

Completed

Review of Tax Payment Technologies: Uses, Benefits, Drawbacks, and Future Options

Start date: 01/01/2022

Completed

Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

Start date: 01/01/2022

Completed

From Hand to Mouse Redux: Data, Technology and Tax Administration in Africa: A Review of Existing Evidence

Start date: 01/01/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Current

Evidence Review: digital financial services, digital ID systems and tax administration

Start date: 28/04/2021

Current

How do African tax administrations adopt new technology?

Start date: 28/04/2021

Current

Data, Technology and Tax Administration in Developing Countries: Review of Existing Evidence

Start date: 28/04/2021

Current

Taxing the Financial Sector in Uganda

Start date: 28/04/2021

Current

The Mobile Money Tax in Uganda: Study of the Policymaking Process

Start date: 28/04/2021

Current

The taxation of DFS in the broader context of taxing the financial and mobile payments sector: A Cross-country study

Start date: 28/04/2021
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