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Showing 1-12 of 94 Publications
Working Paper

Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal

by Léo Czajka, Awa Diouf & Fabrizio Santoro
May 2026
Partner Publication

Digital public infrastructure and tax: strengthening state capacity with shared digital rails

by Fabrizio Santoro, Daisy Ogembo & Philip Mader
April 2026
Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
January 2026
Journal Article

Enhancing taxpayer registration with inter-institutional data sharing—evidence from Uganda

by Celeste Scarpini, Fabrizio Santoro, Moyo Arewa, Ronald Waiswa & Jane Nabuyondo
November 2025
Policy Brief

Digital Public Infrastructure and Tax: High Stakes, High Rewards

by Daisy Ogembo, Philip Mader & Fabrizio Santoro
October 2025
Research in Brief

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini (Summary of African Tax Administration Paper 43)

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo
October 2025
Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

by Fabrizio Santoro & Lucia Rossel
October 2025
African Tax Administration Paper

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo
October 2025
Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

by Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana
September 2025
Journal Article

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

by Phindile T. Masuku, Fabrizio Santoro & Ziyanda Dlamini
July 2025
Research in Brief

Understanding Corporate Income Tax Payment Compliance in Eswatini

by Phindile T. Masuku, Ziyanda Dlamini & Fabrizio Santoro
June 2025
African Tax Administration Paper

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

by Phindile T. Masuku, Ziyanda Dlamini & Fabrizio Santoro
June 2025
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