Showing 1-12 of 50 Publications
Journal Article

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

A woman sitting beside a red Vodafone and Tigo Cash mobile money kiosk in Ghana, representing the growing role of digital payment systems in Africa’s digital public infrastructure.
October 2025|
Blog

Digital Public Infrastructure’s potential to reshape taxation in Africa must no longer be ignored

by Seid Yimam Mohamed

Digital public infrastructure (DPI), from digital IDs to payment systems and data exchange, is transforming how governments in Africa can mobilise domestic revenue. This blog explores why integrating DPI into tax systems is crucial for stronger governance, fairer taxation, and sustainable development across the continent….

Digital Public Infrastructure concept showing connected highways and data networks, symbolising how digital systems can shape taxation in Africa.
October 2025|
Blog

How Digital Public Infrastructure can define taxation in Africa

by Lucia Rossel

As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From digital IDs to data sharing, DPI offers new ways to build fairer, more efficient, and inclusive tax systems that strengthen trust between citizens and the state….

A man walks past a bright green roadside shop in Kenya with Safaricom and M-Pesa signs, illustrating how digital payments support Nigeria digital public infrastructure for taxation across Africa.
October 2025|
Blog

Digital Public Infrastructure (DPI) and Tax Administration in Nigeria: The Current State of Play

by Abdulsalam Mas'ud

Nigeria has made significant strides in digitalising its tax administration over the past decade, with initiatives such as the Integrated Tax Administration System (ITAS) and new frameworks for digital public infrastructure (DPI). This blog explores the current state of Nigeria’s digital tax infrastructure across four key pillars: digital IDs, merchant payments, data exchange, and inclusivity, and highlights progress made at both national and subnational levels. Drawing on recent DPI readiness assessments and peer learning events, it identifies opportunities to strengthen coordination, data governance, and capacity for more efficient, transparent, and inclusive tax administration….

Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

Policy Brief

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

Policy Brief

Crafting a Model for Taxing Digital Financial Services

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024|
Blog

Taxing mobile money: Five critical strategies for policymakers

by Awa Diouf, Hannelore Niesten & Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….

Working Paper

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

Research in Brief

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

Mobile money agent in Cameroon
June 2024|
Blog

Why Cameroon’s mobile money agents are struggling to increase revenue

by Alphonse Noah & Ruth Tacneng

After the introduction of a tax on mobile money transactions in 2022, mobile money agents in Cameroon have been experiencing a decline in their revenues amid fierce competition, a proliferation of fraud and scams, and liquidity management challenges….

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