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