Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

The purpose of this project is to prepare a background paper that will provide a comparative analysis of the taxation of digitally delivered financial services in the telecommunications and broader digital financial sector (‘DFS/telco’) and traditionally-delivered financial sector (‘FS’) services. The study highlights issues and disparities across a group of nine low-income and lower-middle-income countries in sub-Saharan Africa (countries covered: Côte d’Ivoire, Ghana, Zimbabwe, Burundi, Rwanda, Kenya, Uganda, Tanzania and South Sudan).