Showing 13-24 of 51 Blogs
A nigerian man counting money
April 2023|
Blog

Tackling the hidden costs of taxation: Can digitalisation help?

by Adrienne Lees

Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….

Mobile money agent in Zanzibar, Tanzania
April 2023|
Blog

How do taxes affect the price of digital financial services?

by Hannelore Niesten & Awa Diouf

How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial for a well-functioning market….

Hands of two african individuals doing financial transaction with a point of sales POS terminal as Cash, Naira, Money or currency is changing hands
April 2023|
Blog

Can real-time electronic invoicing fix VAT’s problem?

by Adrienne Lees

VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance….

Esta Sechbeia (24) looks on as she waits for customers at a mobile money stand on the side of the road in the Tesano neighbourhood, Ghana.
April 2023|
Blog

Building trust by earmarking taxes on digital financial services

by Mary Abounabhan, Hannelore Niesten & Amrita Saha

Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an unpopular policy tool, it may be a necessary evil….

Factsheet

Taxation of digital financial services in Tanzania

Factsheet

Taxation of digital financial services in Nigeria

Journal Article

Increasing tax collection in African countries: The role of information technology

Ghana: A woman carries fruit on her head as she passes a mobile money stand in the Tesano neighborhood.
February 2023|
Blog

The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

by Awa Diouf, Alex Ampaabeng, Mary Abounabhan & Hannelore Niesten

The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…

Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

Photo of man texting on mobile phone
February 2023|
Blog

Taxes on digital financial services in Africa – An unlevel playing field

by Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can…

Factsheet

Taxation of digital financial services in Ghana

Factsheet

Taxation of digital financial services in Kenya