Based on a comparative analysis of Nigeria and Ghana that apply electronic money transfer taxes in different ways, the research project focuses on the problematic areas and complexities in the design and structure of transaction value taxes to inform the debate for more enhanced tax policy development. The research paper engages comparative experiences and lessons that may help in understanding the present trend of taxing DFS transaction values but also shape the future direction of DFS taxation. The special focus lies on a critical comparative, in-depth evaluation of the interpretation and application problems in the legal fiscal and institutional framework to tax transaction values with regard to (i) the underlying rationale, (ii) the elements (ratione personae and ratione materia), and (iii) the problems and complexities arising from the design and structure of the DFS tax. Structural shortcomings in the legal and institutional framework may require a deeper discussion on the tax policy-making process, particularly the dynamics of expertise and lobbying in influencing frameworks and politics.
Current Project