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 financial services and digital IDs: What potential do they have for better taxation in Africa?

February 2022
Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard, Giulia Mascagni

Working Paper

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

February 2022
Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard, Fabrizio Santoro

Working Paper

The Promise and Limitations of Information Technology for Tax Mobilisation

February 2022
Oyebola Okunogbe, Fabrizio Santoro

Research in Brief

There and Back Again: The Making of Uganda’s Mobile Money Tax

October 2021
Adrienne Lees, Doris Akol

Working Paper

There and Back Again: The Making of Uganda’s Mobile Money Tax

July 2021
Doris Akol, Adrienne Lees

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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