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

How digital public infrastructure could transform tax administration in Africa

Opinion and Analysis

How digital public infrastructure could transform tax administration in Africa

Fabrizio Santoro, Lucia Rossel
Read more : How digital public infrastructure could transform tax administration in Africa
Read more : How digital public infrastructure could transform tax administration in Africa
ICTD launches DFS TaxMap: A comprehensive visualisation tool on taxation of digital financial services in Africa

News

ICTD launches DFS TaxMap: A comprehensive visualisation tool on taxation of digital financial services in Africa

Read more : ICTD launches DFS TaxMap: A comprehensive visualisation tool on taxation of digital financial services in Africa
Read more : ICTD launches DFS TaxMap: A comprehensive visualisation tool on taxation of digital financial services in Africa
Taxing Mobile Money in Africa: Risk and Reward

Publication

Taxing Mobile Money in Africa: Risk and Reward

Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales
Read more : Taxing Mobile Money in Africa: Risk and Reward
Read more : Taxing Mobile Money in Africa: Risk and Reward

DIGITAX Research Programme Library

Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

March 2023
Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, Fabrizio Santoro

Factsheet

Taxation of digital financial services in Tanzania

March 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Nigeria

March 2023
Hannelore Niesten, Mary Abounabhan

Journal Article

Increasing tax collection in African countries: The role of information technology

March 2023
Oyebola Okunogbe, Fabrizio Santoro

Research in Brief

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

February 2023
Fabrizio Santoro, Razan Amine

Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

February 2023
Celeste Scarpini, Oyebola Okunogbe, Fabrizio Santoro

Factsheet

Taxation of digital financial services in Ghana

February 2023
Hannelore Niesten, Mary Abounabhan

Working Paper

Technology and Tax: Adoption and Impacts of E-services in Rwanda

January 2023
Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, Yves Nsengiyumva

Factsheet

Taxation of digital financial services in Kenya

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Côte d’Ivoire

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Uganda

January 2023
Hannelore Niesten, Mary Abounabhan

Research in Brief

Digital Financial Services and Digital IDs: What Potential Do They Have For Better Taxation in Africa?

December 2022
Celeste Scarpini, Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard, Giulia Mascagni
Identity issues: Four challenges for digital IDs in Africa’s tax systems

Opinion and Analysis

17 November 2022

Identity issues: Four challenges for digital IDs in Africa’s tax systems

Fabrizio Santoro, Moyo Arewa, Celeste Scarpini
From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why……
Read more : Identity issues: Four challenges for digital IDs in Africa’s tax systems
Read more : Identity issues: Four challenges for digital IDs in Africa’s tax systems
How should Africa’s digital payments be taxed?

Opinion and Analysis

24 October 2022

How should Africa’s digital payments be taxed?

Philip Mader
Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments…
Read more : How should Africa’s digital payments be taxed?
Read more : How should Africa’s digital payments be taxed?
Adrienne Lees quoted in The Economist for DIGITAX research

Media coverage

21 October 2022

Adrienne Lees quoted in The Economist for DIGITAX research

Adrienne Lees

Researcher Adrienne Lees was quoted in The Economist on the 13th of October 2022 for her work on the Ghana…

Read more : Adrienne Lees quoted in The Economist for DIGITAX research
Read more : Adrienne Lees quoted in The Economist for DIGITAX research
Tanzania to waive electronic money transfer levy, except on mobile money?

Opinion and Analysis

14 October 2022

Tanzania to waive electronic money transfer levy, except on mobile money?

Hannelore Niesten
From 1st October 2022 Tanzania eliminated the levies on certain electronic money transfers, but not on mobile money….
Read more : Tanzania to waive electronic money transfer levy, except on mobile money?
Read more : Tanzania to waive electronic money transfer levy, except on mobile money?
New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest

Opinion and Analysis

13 October 2022

New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest

Vanessa van den Boogaard, Max Gallien, Michael Rogan, Nana Akua Anyidoho
In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….
Read more : New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
Read more : New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

Opinion and Analysis

8 September 2022

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

Hannelore Niesten
Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to…
Read more : Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
Read more : Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
Ghana’s new e-levy: The sour, sweet and switches so far

Opinion and Analysis

4 August 2022

Ghana’s new e-levy: The sour, sweet and switches so far

Fabrizio Santoro, Mary Abounabhan, Awa Diouf
Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The…
Read more : Ghana’s new e-levy: The sour, sweet and switches so far
Read more : Ghana’s new e-levy: The sour, sweet and switches so far
To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond

Opinion and Analysis

3 August 2022

To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond

Adrienne Lees, Philip Mader
“Designing better tax policies for DFS requires understanding the factors that enable using DFS, and its potential impacts” writes Adrienne…
Read more : To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond
Read more : To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond
How will the E-levy impact the informal sector in Ghana?

Opinion and Analysis

24 June 2022

How will the E-levy impact the informal sector in Ghana?

Philipa Birago Akuoko, Rhiannon McCluskey
The Electronic Transaction Levy (E-levy), a 1.5% tax on all electronic transactions, went into effect on the 1st of May…
Read more : How will the E-levy impact the informal sector in Ghana?
Read more : How will the E-levy impact the informal sector in Ghana?
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