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Celeste Scarpini

Researcher

Digital Public Infrastructure (DPI)
Tax Administration and Compliance

Celeste Scarpini is a Researcher at the ICTD, and a PhD student at the Department of Economics, University of Sussex. Her main research interests relate to tax administration in sub-Saharan Africa, from technology adoption to data management and revenue collection strategies.
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Publications

Journal Article

Enhancing taxpayer registration with inter-institutional data sharing—evidence from Uganda

November 2025
Celeste Scarpini, Fabrizio Santoro, Moyo Arewa, Ronald Waiswa & Jane Nabuyondo
Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

September 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana
Research in Brief

The Potential of Digital ID Systems for Tax Administration: the Case of Ghana

February 2025
Fabrizio Santoro, Celeste Scarpini & Stephen Okiya
Working Paper

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

January 2025
Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana
African Tax Administration Paper

The Potential of Digital ID Systems for Tax Administration: The Case of Ghana

December 2024
Fabrizio Santoro, Celeste Scarpini & Stephen Okiya
Research in Brief

The Effect of the Liberian Government’s Taxation Policies on Poverty and Inequality

October 2024
Henry C. Edeh & Celeste Scarpini
See all Related Publications

Blogs

See all blogs
Nairobi skyline at sunset with a billboard that says eTims and features a woman in a red dress.
August 2023|
Blog

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

by Celeste Scarpini & Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…

Man working at computer
May 2023|
Blog

The promise and limitations of information technology for tax mobilisation

by Oyebola Okunogbe, Fabrizio Santoro & Celeste Scarpini

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….

blurred man holding his ID in focus to the camera.
November 2022|
Blog

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

by Fabrizio Santoro, Moyo Arewa & Celeste Scarpini

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

News and events

See all news and events
News
Zoom out shot of the Eswatini Revenue Service building
May 2026
National tax compliance survey launched in Eswatini

The International Centre for Tax and Development, in partnership with the Eswatini Revenue Service, has launched a taxpayer compliance survey, covering five main urban centres – Manzini, Mbabane, Matsapha, Ezulwini, and Nhlangano – aimed at building a clearer picture of taxpayer behaviour, compliance costs, and perceptions of the tax system in Eswatini….

Event
Promotional artwork for ICTD-World Bank webinar entitled Time to Rethinking Tax Identification Numbers. With profiles photos, names and organisational affiliation of each speaker on a green background. Also featuring ICTD and World Bank logos.
11 March 2025
WEBINAR: Time for a Rethink of the Tax Identification Number?

Webinar sharing key insights from the forthcoming World Bank-ICTD publication on Tax Identification Numbers. …

News
A man is giving a presentation, holding a microphone and standing up at the end of a long table that is covered by a bright red cloth. Behind the table to women are listening to the presentation.
October 2024
Digital Public Infrastructure and Taxation in Africa – what have we learnt and what’s next?

Drawing from their work under ICTD’s recently concluded DIGITAX Research Programme, Research Fellow Fabrizio Santoro and Research Officer Celeste Scarpini shared key findings and lessons learned on the matter during an internal seminar hosted by the Institute of Development Studies last week….

Research Projects

Completed Project

Tax Officials and Tax Compliance: Attitudes to Enforcement and Implications on Taxpayer Compliance

Current Project

Survey of Taxpayers in Eswatini: Compliance Costs, Digital Services, and Attitudes towards Compliance

The interpersonal side of tax compliance: interactions between taxpayers and tax officials in Rwanda

Current Project

E-Levy and merchant payment exemptions in Ghana

Celeste Scarpini & Fabrizio Santoro
Current Project

Understanding Retail Central Bank Digital Currencies and their Potential for Revenue Authorities

Moyosore Arewa, ICTD, Laura Munoz Perez, ICTD & Celeste Scarpini, ICTD
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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