Showing 25-36 of 51 Publications
Factsheet

Taxation of digital financial services in Côte d’Ivoire

Factsheet

Taxation of digital financial services in Uganda

Photo of women of Takalafiya-Lapai village, Niger State, Nigeria
January 2023|
Blog

Mobile money tax: Is there a gender gap?

by Hannelore Niesten & Mary Abounabhan

Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…

Research in Brief

Digital Financial Services and Digital IDs: What Potential Do They Have For Better Taxation in Africa?

Working Paper

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

blurred man holding his ID in focus to the camera.
November 2022|
Blog

Identity issues: Four challenges for digital IDs in Africa’s tax systems

by Fabrizio Santoro, Moyo Arewa & Celeste Scarpini

From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why……

Journal Article

The Promise and Limitations of Information Technology for Tax Mobilization

Ugandan landscape shot with a small hut in left foreground, lakes centre and right background and a yellow sign that read mobile money airtime selling in front of the hut
October 2022|
Blog

How should Africa’s digital payments be taxed?

by Philip Mader

Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments are eyeing digital financial services (DFS) – a rapidly growing, highly profitable industry – for additional revenue….

Working Paper

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

elderly african woman and young black man using phone and credit card
August 2022|
Blog

Ghana’s new e-levy: The sour, sweet and switches so far

by Fabrizio Santoro, Mary Abounabhan & Awa Diouf

Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The objective is to improve tax revenues by tapping into fast-growing digital financial services (DFS). However, many exemptions are applied to the tax design….

June 2022|
Blog

How will the E-levy impact the informal sector in Ghana?

by Rhiannon McCluskey & Philipa Birago Akuoko

The Electronic Transaction Levy (E-levy), a 1.5% tax on all electronic transactions, went into effect on the 1st of May amongst considerable uncertainty and controversy….

June 2022|
Blog

Taxes as collateral: to risk or de-risk?

by Martin Hearson & Mary Abounabhan

Ghana’s Electronic Transfer Levy (E-Levy), set into implementation on the 1st of May, has been met with heated public criticism….