This study will evaluate the effectiveness of novel taxpayer registration strategies in Uganda and Ghana. Both countries introduced a registration system linked to the national ID database. In addition, Uganda is automatically registering entities who show economic activity from a wide range of third party data. This study seeks to establish the impacts of such measures in terms of registration numbers and revenues, using tax administrative data from both countries, as well as a taxpayer survey from Ghana.


Fabrizio Santoro

Fabrizio is a Research Fellow at the Institute of Development Studies, and the Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.

Stephen Okiya

Stephen Okiya supports the activities of Component 2 of the DIGITAX Research Programme. In particular, he is working on a project that explores the correlation between registration channels and tax compliance outcomes in Uganda and Ghana. He has more than a decade of experience having supported research activities at the World Bank, various UN entities (UNICEF, UNDP, WHO, UNODC), Busara Centre for Behavioral Economics and Innovations for Poverty Action, among others. He applies economic theory, statistical and econometric tools to real-life scenarios to answer various research questions. He has experience with using both survey and administrative data to extract valuable insights that help inform policy interventions. Stephen holds an undergraduate degree in Statistics, a master's in Economics and is currently pursuing a PhD in Economics.