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…
Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference
Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….
Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries
Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…
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….
Electronic tax administration: Insights from Rwanda where manual practices persist
The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not all are on board….
The promise and limitations of information technology for tax mobilisation
As digital technologies continue to gain momentum in lower-income countries, tax authorities are increasingly adopting technology solutions to improve their core functions and to collect revenue more efficiently….
Tackling the hidden costs of taxation: Can digitalisation help?
Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….
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….
Can real-time electronic invoicing fix VAT’s problem?
VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance….
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….
Ghana’s e-levy is unfair to the poor and misses its revenue target: a lesson in mobile money tax design
The levy’s effects – on Ghana’s public finances, its poor, mobile money usage –have been at the centre of intense and polarising public conversations, much of it without empirical basis….
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…