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

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

May 2024
Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser

Policy Brief

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

April 2024
Fabrizio Santoro, Wilson Prichard, Giulia Mascagni

Research in Brief

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

March 2024
Dorothy Kang’oro, Fidèle Kanyarugero Ngerero, Ignatius Odongo

Research in Brief

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

March 2024
Ablam Estel Apeti, Eyah Denise Edoh

Research in Brief

Digital Tax Policy and Tax Revenue Collection in Cameroon

February 2024
Fossong Derrick, Ashu Mc Moi Ndi, Fabrizio Santoro

Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

February 2024
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

February 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Working Paper

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

January 2024
Seid Yimam Mohamed, Kebede Lidetu, Tihtina Belete

Working Paper

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

January 2024
Ablam Estel Apeti, Eyah Denise Edoh

Policy Brief

A Tax Strategy for a Digital Uganda

January 2024
Christopher Wales

Policy Brief

Re-Evaluating Uganda’s Mobile Money Tax

January 2024
Christopher Wales

Journal Article

Encouraging digital tax tools as a response to COVID: Evidence from Eswatini

January 2024
Fabrizio Santoro, Razan Amine, Tanele Magongo

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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