Project Researchers:

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.