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

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

December 2022
Moyo Arewa, Fabrizio Santoro

Journal Article

The Promise and Limitations of Information Technology for Tax Mobilization

November 2022
Fabrizio Santoro, Oyebola Okunogbe

Partner Publication

Increasing Tax Collection in African Countries: The Role of Information Technology

October 2022
Fabrizio Santoro, Oyebola Okunogbe

Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

October 2022
Giovanni Occhiali, Doris Akol, Philip M. Kargbo

Working Paper

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

September 2022
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

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

June 2022

Research in Brief

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

June 2022
Mary Abounabhan, Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard, Fabrizio Santoro

Working Paper

Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation

June 2022
Philip Mader, Maren Duvendack, Adrienne Lees, Aurelie Larquemin, Keir Macdonald

Working Paper

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

May 2022
Fabrizio Santoro, Razan Amine, Tanele Magongo

Factsheet

Digital Payments Taxation Factsheet: Tanzania

March 2022
Ifeoluwa Olawole, Adrienne Lees, Mary Abounabhan

Factsheet

Digital Payments Taxation Factsheet: Kenya

March 2022
Ifeoluwa Olawole, Mary Abounabhan, Hannelore Niesten

Factsheet

Digital Payments Taxation Factsheet: Uganda

March 2022
Adrienne Lees, Daniela Villacreces Villaces

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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