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Showing 1-12 of 84 Publications
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
Research in Brief

The Potential of Digital ID Systems for Tax Administration: the Case of Ghana

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya
February 2025
Research in Brief

Social Protection, Community Participation and State-citizen Relations: Evidence from a Cash Transfer Programme in South-central Somalia

by Vanessa van den Boogaard, Fabrizio Santoro, Michael Walker & Tracy Beyuo
February 2025
Working Paper

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
January 2025
African Tax Administration Paper

The Potential of Digital ID Systems for Tax Administration: The Case of Ghana

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya
December 2024
Working Paper

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
November 2024
Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
November 2024
Working Paper

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

by Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale
October 2024
Research in Brief

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

by Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale
October 2024
Partner Publication

Leveraging Digital Innovations for Sustainable Development: Evidence from Tax Systems in Africa

by Fabrizio Santoro, Tanele Magongo & Razan Amine
September 2024
Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

by Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro & Christopher Wales
July 2024
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