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Showing 1-12 of 45 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

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
February 2026
Journal Article

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

by Mary Abounabhan, Florence Dafe & Martin Hearson
February 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 Potential of Digital ID Systems for Tax Administration: the Case of Ghana

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya
February 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
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