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

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

October 2024
Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, Kèrabouro Pale

Working Paper

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

October 2024
Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, Kèrabouro Pale

Policy Brief

The Tanzanian Model for Taxing Mobile Money: Scrap it, Reform it, or Let it Be?

September 2024
Christopher Wales, Hannelore Niesten

Policy Brief

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

August 2024
Hannelore Niesten, Christopher Wales

Policy Brief

Crafting a Model for Taxing Digital Financial Services

August 2024
Christopher Wales, Hannelore Niesten

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024
Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales

Working Paper

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

July 2024
Philip Mader, Keir Macdonald, Maren Duvendack, Mary Abounabhan, Celeste Scarpini, Hemangi Sharma

Working Paper

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

July 2024
Hannelore Niesten, Isaac Kobina Amoako, Bala Dahiru Abdullahi

Research in Brief

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

July 2024
Philip Mader, Keir Macdonald, Maren Duvendack, Mary Abounabhan, Celeste Scarpini, Hemangi Sharma

Research in Brief

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

July 2024
Hannelore Niesten, Isaac Kobina Amoako, Bala Dahiru Abdullahi

Research in Brief

The Ghana E-Levy: Impact on the Usage of Mobile Money

July 2024
Marco Carreras, Awa Diouf, Hannelore Niesten

Working Paper

The Ghana E-Levy: Impact on the Usage of Mobile Money

July 2024
Marco Carreras, Awa Diouf, 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

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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