Dr Awa Diouf

Research Fellow

Digital Public Infrastructure (DPI)

Awa is a Research Fellow at ICTD and an economist specialising in public finance in developing and transition countries. She holds a doctorate from the Université Clermont Auvergne in France, and the Initiative Prospective Agricole et Rurale (IPAR), a think tank based in Senegal.

Publications

Research in Brief

Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal

June 2026
Léo Czajka, Awa Diouf & Fabrizio Santoro
Journal Article

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

June 2026
Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale
Working Paper

Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal

May 2026
Léo Czajka, Awa Diouf & Fabrizio Santoro
Research in Brief

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

August 2025
Awa Diouf & Hannelore Niesten
African Tax Administration Paper

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

August 2025
Awa Diouf & Hannelore Niesten
Research in Brief

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

October 2024
Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale
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Blogs

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In Senegal a man is walking on the street as he checks his phone passing by Sea Plaza, the biggest mall in Dakar.
January 2026|
Blog

What Senegal’s VAT reforms reveal about taxing cross-border services

by Hannelore Niesten & Awa Diouf

Across Africa and beyond, governments are extending VAT to cross-border supplies of services, with Senegal a recent adopter….
Awa Diouf, ICTD Research Fellow, at the T20 Summit in South Africa
December 2025|
Blog

Africa’s digital tax transformation: How the T20 agenda will shape fiscal capacity

by Awa Diouf

For the first time ever, the G20 Presidency was held in Africa, placing digital tax transformation at the centre of the global agenda….
Warehouse worker hand pointing at inventory statistics on tablet
November 2024|
Blog

The digital transformation of tax administrations: What’s in it for low-income countries?

by Awa Diouf, Caroline Khene & Becky Faith

As governments worldwide, particularly in low- and middle-income countries (LMICs), push towards digital transformation, the platformisation…
July 2024|
Blog

Taxing mobile money: Five critical strategies for policymakers

by Awa Diouf, Hannelore Niesten & Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
Screenshot of home page of the digital financial services (DFS) tax map website
July 2023|
Blog

ICTD’s new web portal on taxation of digital financial services in Africa

by Awa Diouf & Hannelore Niesten

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….
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 and events

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News
Collage of the covers of 8 books mentioned in the reading list
March 2026
ICTD reading list recommendations for International’s Women Day 2026

For International Women’s Day 2026, women across the ICTD team have shared a selection of books that have stayed with them. …
Event
Webinar on AI and tax administration
27 February 2026
Webinar: Artificial Intelligence in Tax Administration – Opportunities, Evidence, and Safeguards

Artificial Intelligence (AI) and advanced data analytics are rapidly transforming tax administration worldwide. Revenue authorities are…
News
Compilation of book covers
December 2024
ICTD team reading list recommendations for 2024

Throughout the year ICTD team members have been curating monthly reading lists with thought-provoking books covering…

Research Projects

Current Project

Artificial Intelligence for Smarter Tax Administration: Opportunities, Limits, and Evidence from Zambia – Phase 1
Completed Project

The impact of mobile money taxation on financial inclusion: The case of the Kenyan excise duty

Marco Carrerras, Awa Diouf & Fabrizio Santoro
Completed Project

[TAX MAP] Taxation policies and Mobile money usage in Sub-Saharan Africa: Evidence from Cross-Country Survey Data

Awa Diouf & Hannelore Niesten
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