Publications

Showing 1-12 of 54 Publications

Tax Implications of Cashless Payments: Micro Evidence from African Countries

by Lucia Rossel & Fabrizio Santoro

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

by Hannelore Niesten

Research in Brief

Tax Implications of Cashless Payments: Micro Evidence from Africa

by Lucia Rossel & Fabrizio Santoro

Research in Brief

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

by Hannelore Niesten

Taxing Smarter: Advancing Reform Through Research and Partnership

Governing the Exchange of Tax Data in Digital Public Infrastructure: Law, Rights, and the Protection of Citizens in Data-Driven Systems

by Daisy Ogembo & Hannelore Niesten

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

Partner Publication

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

by Fabrizio Santoro, Daisy Ogembo & Philip Mader

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