Publications

Showing 1-12 of 85 Publications

Journal Article

Cashless tax systems: voluntary vs. mandated digital payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo

Research in Brief

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

by Léo Czajka, Awa Diouf & Fabrizio Santoro

Journal Article

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

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

by Léo Czajka, Awa Diouf & Fabrizio Santoro

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