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.


Hannelore Niesten

Hannelore Niesten is an ICTD consultant working as a Research Officer for the DIGITAX programme. Hannelore holds a PhD in Law from Maastricht University and Hasselt University (double degree), an LLM in Business and Finance law from George Washington University, Advanced Masters in Tax Law and Notary Law from the Catholic University of Louvain, and Masters in Globalization and Law, and European Law from Maastricht University.

Christopher Wales

Christopher Wales is an ICTD consultant working as an Associate Research Fellow with the DIGITAX programme. He has worked with Prime Ministers and Finance Ministers in many countries on economic and fiscal policy, fiscal institutions, revenue administration, labour market issues and pension policy. Chris is currently Chairperson of the Board of Directors of the Rwanda Social Security Board, member of the Council of the Institute for Fiscal Studies, and member of the Advisory Board of the Oxford University Centre for Business Taxation, which he was instrumental in founding.