Research in Brief 105

The increasing digitalisation of African economies over the past decade, and the spread of mobile money and digital financial services (DFS), present opportunities and challenges to tax administrations in Africa. In principle, the use of digital technologies and expanded use of DFS offer access to new digitised data, increased transparency, and an improved taxpayer experience. However, studies show that tax administrations face important challenges in how best to develop their capacity to use digitised data, and to re-align operations and skills to new digitalised operating models.


Dorothy Kang’oro

Dorothy Kang’oro is an international tax lawyer and managing partner of Afrilaw, a boutique tax and legal firm headquartered in South Africa. She holds an Advanced Master’s in international tax law from the University of Amsterdam. Her research interests are digital transformation, artificial intelligence, tax and development, with a focus on how technological innovations can improve tax administration and management.

Fidèle Kanyarugero Ngerero

Fidèle Ngerero is an international taxation specialist based in Rwanda. Formerly a senior official with the Rwanda Revenue Authority, he holds a Master’s in Business Administration from STES-Rwanda and a Masters in Finance from Liège University. His research interests include public finance and taxation, with a focus on tax administrations’ performance enhancement and revenue mobilisation. He has provided research support to Rwanda Revenue Authority’s efforts to combat tax evasion, fraud and smuggling in customs and VAT, and abuse of investment incentives.

Ignatius Odongo

Ignatius Odongo is a post-doctoral research associate at Regenesys Business School (South Africa), where he also works as an adjunct research supervisor and external examiner. He holds a Doctor of Business Administration in Entrepreneurship from Monarch Business School, Switzerland and has a Master’s in Practicing Management. He also holds a Postgraduate Diploma in Strategic Marketing Management from the UK’s Chartered Institute of Marketing. Dr Odongo is a Fellow of the Chartered Institute of Marketing. His research interests include socio-economic development, entrepreneurship development, public health, public policy and governance.
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