DIGITAX

Showing 13-24 of 49 Blogs

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

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.

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….

Taxation of digital financial services in Tanzania

Hannelore Niesten & Mary Abounabhan

Taxation of digital financial services in Nigeria

Hannelore Niesten & Mary Abounabhan

Journal Article

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

Oyebola Okunogbe & Fabrizio Santoro

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

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

Celeste Scarpini, Oyebola Okunogbe & Fabrizio Santoro

Photo of man texting on mobile phone

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…

Taxation of digital financial services in Ghana

Hannelore Niesten & Mary Abounabhan

Taxation of digital financial services in Kenya

Hannelore Niesten & Mary Abounabhan

Taxation of digital financial services in Côte d’Ivoire

Hannelore Niesten & Mary Abounabhan

Taxation of digital financial services in Uganda

Hannelore Niesten & Mary Abounabhan