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

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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