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

Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

March 2023
Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, Fabrizio Santoro

Factsheet

Taxation of digital financial services in Tanzania

March 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Nigeria

March 2023
Hannelore Niesten, Mary Abounabhan

Journal Article

Increasing tax collection in African countries: The role of information technology

March 2023
Oyebola Okunogbe, Fabrizio Santoro

Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

February 2023
Fabrizio Santoro, Razan Amine

Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

February 2023
Celeste Scarpini, Oyebola Okunogbe, Fabrizio Santoro

Factsheet

Taxation of digital financial services in Ghana

February 2023
Hannelore Niesten, Mary Abounabhan

Working Paper

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

January 2023
Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, Yves Nsengiyumva

Factsheet

Taxation of digital financial services in Kenya

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Côte d’Ivoire

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Uganda

January 2023
Hannelore Niesten, Mary Abounabhan

Research in Brief

Digital Financial Services and Digital IDs: What Potential Do They Have For Better Taxation in Africa?

December 2022
Celeste Scarpini, Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard, Giulia Mascagni

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

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
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