DIGITAX Research Programme

The DIGITAX programme generated knowledge and evidence  as well as delivering advice and support to governments and other stakeholders on overcoming challenges and leveraging opportunities at the interface of digital financial services (DFS), digital IDs, and tax.

Our robust, relevant, and cutting-edge research looked at:

  • the taxation of mobile money and other DFS, and;
  • the digitalisation of tax systems across lower-income countries, with a particular focus on Africa.

Key resources

  1. Taxing Mobile Money in Africa: Risk and Reward (policy briefing)
  2. How digital public infrastructure could transform tax administration in Africa (blog)
  3. Access our Digital Financial Services TaxMap of Africa

DIGITAX, which ran from 2020 to 2024, was funded by the Bill & Melinda Gates Foundation.

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…
Event
Art card for the IGC conference
1 April 2025
WEBINAR: Simplifying and digitalising tax systems

Join ICTD Research Fellow, Fabrizio Santoro, online to discuss simplifying and digitising tax systems. …
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. …

Blogs

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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…
Photo of a phone screen sending mobile money load
April 2025|
Blog

Ghana’s e-levy: 3 lessons from the abolished mobile money tax

by Max Gallien, Martin Hearson & Mary Abounabhan

The e-levy’s intense politicisation and complex design made it an interesting case of a wider trend of mobile money taxes in the region. We learned more about the e-levy’s impact on informal sector workers in Accra, knowledge and sentiments, registered merchant exemptions and mobile money usage….
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…
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….
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….
Mobile money agent in Cameroon
June 2024|
Blog

Why Cameroon’s mobile money agents are struggling to increase revenue

by Alphonse Noah & Ruth Tacneng

After the introduction of a tax on mobile money transactions in 2022, mobile money agents in Cameroon have been experiencing a decline in their revenues amid fierce competition, a proliferation of fraud and scams, and liquidity management challenges….

Publications

Research in Brief

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

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

How Tanzania’s Levy on Mobile Money Affects Small Businesses

November 2024
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

November 2024
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
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
Working Paper

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
See all Related Publications

Team members

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Dr Martin Hearson
Research Director

International Tax Lead

DIGITAX Programme Lead

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Dr Fabrizio Santoro
Research Fellow

Research Lead, DIGITAX Component 2

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Louise Oakley
Programme Manager

DIGITAX Programme

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Rhea Millward-Thompson
Project Manager

DIGITAX Programme

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Njeri Okono
Communications Consultant

DIGITAX Programme

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Dr Philip Mader
Research Fellow

DIGITAX Programme

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Christopher Wales
Associate Research Fellow

DIGITAX Programme

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Moyo Arewa
LoGRI Programme Director

Local Government Revenue Initiative

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Dr Awa Diouf
Postdoctoral Fellow

DIGITAX Programme

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Dr Marco Carreras
Postdoctoral Fellow

DIGITAX Programme

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Hannelore Niesten
Associate Postdoctoral Fellow

DIGITAX Programme

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Adrienne Lees
Doctoral Fellow

DIGITAX Programme

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Celeste Scarpini
Research Officer

DIGITAX Programme
Tax Administration and Compliance

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Mary Abounabhan
Research Officer

DIGITAX Programme

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Lucia Rossel
Research Consultant

DIGITAX Programme

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Stephen Okiya
Research Consultant

DIGITAX Programme

Research Projects

Current Project

Tax Compliance Costs: Uganda

Adrienne Lees
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

Mobile money and quality of tax administration and tax policy in developing countries

Ablam Estel Apeti & Eyah Denise Edoh
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