Skip to content

Main Navigation

Research
Publications
News & Analysis
Learning Portal
About
- - - About Us
    - Our Team
  - - Our Approach
    - Contact Us
  - - Newsletter

en
fr

Search for:

Publications

Share

Home Publications

Reset
Themes
- Climate and Environmental Tax
- Digital Public Infrastructure (DPI) and Tax
- Financing for Development
- Gender and Tax
- Informality and Tax
- International Tax
  - UN Framework Convention on International Tax Cooperation
- Subnational and Property Tax
- Tax Administration and Compliance
- Tax and Governance
- Tax, Conflict, and Fragility
- Tax, Welfare and Inequality
- Taxing High-Net-Worth Individuals
- Tobacco Taxation
Programmes
- DIGITAX Research Programme
- Ethiopian Tax Research Network
- Gender and Tax Community of Practice
- Informality and Tax Community of Practice
- Local Government Revenue Initiative
- Nigerian Tax Research Network
Authors
Publication Type
- African Tax Administration Paper
- Book
- Briefing
- Factsheet
- Guidance Note
- Journal Article
- Partner Publication
- Policy Brief
- Research in Brief
- Working Paper
Country of focus

Showing 1-12 of 81 Publications

Journal Article

From cash to digital: how mobile money is transforming tax collection in developing countries

by Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah & Bernard Clery Nomo Beyala

Journal Article

Platform Disempowerment: Business Power and the Taxation of Digital Financial Services

by Mary Abounabhan, Florence Dafe & Martin Hearson

Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

Journal Article

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

by Celeste Scarpini, Fabrizio Santoro, Moyo Arewa, Ronald Waiswa & Jane Nabuyondo

Research in Brief

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

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya

African Tax Administration Paper

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

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

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

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

The Tanzanian Model for Taxing Mobile Money: Scrap it, Reform it, or Let it Be?

by Christopher Wales & Hannelore Niesten

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

by Hannelore Niesten & Christopher Wales

12 3 4 5...Next Last >>

[email protected]

+44 (0) 1273 606261

International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom

Connect with us

Facebook
Bluesky
Linkedin
YouTube

Explore

Our Team
Our Approach
Contact Us
Learn with Us
News & Events
Blogs

Join our mailing list

Leave this field empty if you're human:

Our base

Our donors

© 2026 ictd.ac | Privacy Policy

We are using cookies to give you the best experience on our website.

You can find out more about which cookies we are using or switch them off in .

Strictly Necessary Cookies

Strictly Necessary Cookies

3rd Party Cookies

3rd Party Cookies

Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.

Strictly Necessary Cookies

Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.

Enable or Disable Cookies Enabled Disabled

Analytics

This website uses Google Analytics to collect anonymous information such as the number of visitors to the site, and the most popular pages.

Keeping this cookie enabled helps us to improve our website.

Enable or Disable Cookies Enabled Disabled