Dr Fabrizio Santoro

Research Fellow

Digital Public Infrastructure, Co-Lead

Fabrizio Santoro is a Research Fellow at the Institute of Development Studies, and is the co-lead for our programme of work on Digital Public Infrastructure (DPI). Previously, he was Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.

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
Working Paper

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

May 2026
Léo Czajka, Awa Diouf & Fabrizio Santoro
Partner Publication

Digital public infrastructure and tax: strengthening state capacity with shared digital rails

April 2026
Fabrizio Santoro, Daisy Ogembo & Philip Mader
Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

January 2026
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
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
Policy Brief

Digital Public Infrastructure and Tax: High Stakes, High Rewards

October 2025
Daisy Ogembo, Philip Mader & Fabrizio Santoro
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Blogs

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Close up on a hand of an Africa person from Kenya, holding a phone to access digital services.
October 2025|
Blog

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

by Kanuda M. Buluba & Fabrizio Santoro

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
A woman walking along the streets of Kigali, talking on the phone.
May 2025|
Blog

Bridging the divide: Rwanda’s quest for equitable digital governance

by Elizabeth Bermeo & Fabrizio Santoro

In Rwanda, digital transformation is driven by IremboGov, an integrated e-government platform that streamlines access to essential services. While this initiative marks significant progress, several barriers remain, including limited internet access, high device costs, and low digital literacy….
Fingerprint scanner on transparent screen
April 2025|
Blog

From Identification to Stronger Tax Administration: Can Digital IDs Deliver?

by Fabrizio Santoro & Lucia Rossel

In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are…
Close up of african american man hands typing credit card info on computer keyboard, online internet shopping leisure activity time. Business payment with web technology. Buying purchase transactions
October 2024|
Blog

How digital public infrastructure could transform tax administration in Africa

by Fabrizio Santoro & Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance….
May 2024|
Blog

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….
May 2024|
Blog

Ethiopia’s national digital ID: A breakthrough for tax system transformation?

by Seid Yimam Mohamed & Fabrizio Santoro

Fayda, Ethiopia’s new digital identification (ID) system, comes with big potential for the country’s tax administrations,…

News and events

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Event
Art card of an event bearing a logo of a large letter 'G' superimposed with the text: 'Govtech 4 Impact World Congress'
7 May 2026
Govtech 4 Impact World Congress Panel: Connected Government – Making Systems Talk

ICTD Research Fellow Fabrizio Santoro will partake in a panel discussion that will examine how standards, data exchange frameworks, and institutional coordination enable governments to provide seamless services across departments, jurisdictions, and sectors….
News
November 2025
ICTD at the Global Digital Public Infrastructure Summit

The summit reinforced that the journey toward safe, inclusive digital public infrastructure is still unfolding. Through our DPI and Tax Programme, we aim to contribute to this work by generating practical, evidence-based insights for governments and partners navigating this rapidly evolving field….
Event
Digital Public Infrastructure concept showing connected highways and data networks, symbolising how digital systems can shape taxation in Africa.
6 November 2025
Doing More with Less: what a DPI approach to government expenditure and revenue can do for governments and those who interact with them

ICTD at the Global DPI Summit in a session on how DPI principles can transform PFM into a data-driven, citizen-centric engine of governance and growth….

Research Projects

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

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

Moyosore Arewa & Fabrizio Santoro
Completed Project

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

Fabrizio Santoro, Laura Munoz, Wilson Prichard & Giulia Mascagni
Completed Project

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS

Laura Munoz, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro
Current Project

New taxpayer registration through ID – impacts on formalisation and revenue

Fabrizio Santoro & Stephen Okiya
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