Digitax is creating a series of digital payment tax factsheets that illustrate the basic elements that should be considered when assessing a tax on DFS in a visual way. For every country analysed, the factsheet describes; 1) the relevance of digital payments in that country, 2) how digital payments are taxed, including broad-based taxes and those that uniquely apply to the sector, 3) high-level impacts on usage, where this is available, 4) impacts on government revenue, where available, and 5) impacts of taxation on the final price faced by customers, including equity between mobile money and banks.


Mary Abounabhan

Mary Abounabhan is a Research Officer for the DIGITAX programme. Her research focuses on the the appropriateness and effectiveness of digital financial services taxes and their development impacts. She has completed her Masters of Globalisation, Business, and Development at the Institute of Development Studies, focusing her research on the Moral Economy of social media taxation in Lebanon.

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.