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Showing 1-12 of 13 Blogs
blurred man holding his ID in focus to the camera.
November 2022|

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

by Celeste Scarpini, Fabrizio Santoro & Moyo Arewa

From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why……

Ugandan landscape shot with a small hut in left foreground, lakes centre and right background and a yellow sign that read mobile money airtime selling in front of the hut
October 2022|

How should Africa’s digital payments be taxed?

by Philip Mader

Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments are eyeing digital financial services (DFS) – a rapidly growing, highly profitable industry – for additional revenue….

woman at a mobile money street stall in Tanzania
October 2022|

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

by Hannelore Niesten

From 1st October 2022 Tanzania eliminated the levies on certain electronic money transfers, but not on mobile money….

Red vodafone mobile money kiosk in Ghana
October 2022|

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

by Max Gallien, Mike Rogan, Nana Akua Anyidoho & Vanessa van den Boogaard

In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….

flags of East African Community countries
September 2022|

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

by Hannelore Niesten

Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to whom?…

elderly african woman and young black man using phone and credit card
August 2022|

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

by Awa Diouf, Fabrizio Santoro & Mary Abounabhan

Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The objective is to improve tax revenues by tapping into fast-growing digital financial services (DFS). However, many exemptions are applied to the tax design….

NextBillion EGM
August 2022|

To Tax or Not to Tax Mobile Money: The Impact on Digital Financial Services in Africa and Beyond

by Adrienne Lees & Philip Mader

“Designing better tax policies for DFS requires understanding the factors that enable using DFS, and its potential impacts” writes Adrienne Lees & Philip Mader in their first blog for the ICTD….

June 2022|

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

by 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 amongst considerable uncertainty and controversy….

June 2022|

Taxes as collateral: to risk or de-risk?

by Martin Hearson & Mary Abounabhan

Ghana’s Electronic Transfer Levy (E-Levy), set into implementation on the 1st of May, has been met with heated public criticism….

mobile money kiosk in rural ghana
April 2022|

Uncertainty still dogs Ghana’s Electronic Transfer Levy

by Christopher Wales & Hannelore Niesten

Can Ghana’s Electronic Transfer Levy be implemented legally on the 1st of May? And beyond that, how will it work?…

Picture of Accra Ghana
December 2021|

Implementing a systems approach for effective property taxation in Ghana

by Peter Jongkind

Ghanaian local governments – metropolitan, municipal, and district assemblies (MMDAs) – face several challenges preventing them…

Hands typing on keyboard
April 2021|

Digitising taxation in Nigeria: Challenges and recommendations

by Abimbola AbdurRahman Lekki

In 2016, Nigeria’s Presidential Enabling Business Environment Council recognised that Nigeria should not be left behind…