Unpacking Zambia’s proposed mobile money levy: Lessons and considerations
As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by other African countries…
ICTD’s new web portal on taxation of digital financial services in Africa
Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services. The DFS TaxMap is a dynamic web portal in English and French tracking the diverse approaches to DFS taxation….
How do taxes affect the price of digital financial services?
How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial for a well-functioning market….
Building trust by earmarking taxes on digital financial services
Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an unpopular policy tool, it may be a necessary evil….
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…
Taxes on digital financial services in Africa – An unlevel playing field
Taxing transactions made via digital financial services differently from those made via traditional banking services can…
Mobile money tax: Is there a gender gap?
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…
Tanzania to waive electronic money transfer levy, except on mobile money?
From 1st October 2022 Tanzania eliminated the levies on certain electronic money transfers, but not on mobile money….
Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to whom?…