Showing 37-48 of 66 Publications
Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Mobile money agent in Zanzibar, Tanzania
April 2023|
Blog

How do taxes affect the price of digital financial services?

by Hannelore Niesten & Awa Diouf

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….

News
April 2023
African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research…

Factsheet

Taxation of digital financial services in Kenya

Current Project

Taxpayer engagement and government accountability in Kenya

Brian Wampler & Michael Touchton
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|
Blog

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….

flags of East African Community countries
September 2022|
Blog

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?…

Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

Completed Project

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

Hannelore Niesten, ICTD & Chris Wales, ICTD
Completed Project

Digital Payment Tax Factsheets

Mary Abounabhan & Hannelore Niesten
News
Orange-Money-Stand
April 2022
Job Opportunity: Programme Manager, DIGITAX

Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is…

group photo of G20 leaders at the Summit in Rome
February 2022|
Blog

Is the Inclusive Framework tax deal in the interests of lower-income countries?

by Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a…