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Ludovic Bernad

Ludovic Bernad is a Supply Chain Specialist living in Rwanda. His interests include freight transport payments via mobile money, streamlining trade, and financial payment mechanisms, with a focus on Africa.
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Publications

Research in Brief

Digital Merchant Payments as a Medium of Tax Compliance

June 2023
Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

March 2023
Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
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Blogs

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Customer making a contactless mobile payment using a smartphone and handheld card reader.
February 2026|
Blog

Unlocking inclusive digital payments and tax compliance in Africa: Insights from MWC Kigali

by Ludovic Bernad

How can inclusive digital payments improve tax compliance in Africa? Lessons from MWC Kigali highlight the role of affordability, interoperability, and digital public infrastructure….

Street scene with corner shop
September 2023|
Blog

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

by Ludovic Bernad & Fabrizio Santoro

Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….

News and events

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News
Fintech financial technology concept image showing Fintech icon hovering over a smartphone, held by a business person.
April 2025
The implications of digital payments for tax administration – Insights from the Inclusive FinTech Forum 2025

What is the potential of digital finance, a cashless economy and system interoperability for strengthening tax…

Research Projects

Completed Project

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi & Fabrizio Santoro, 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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