Digital Public Infrastructure (DPI) and Tax
Digital Public Infrastructure (DPI) offers transformative opportunities to improve tax systems in lower-income countries by enhancing efficiency, transparency, and inclusion. However, its success relies not only on technological adoption, but also on thoughtful reform sequencing, institutional readiness, and inclusive system design.
Our research explores three interconnected dimensions of DPI and taxation:
- Strengthening the Impact of DPI on Tax Administration – examining how digital IDs, digital payments and data exchange systems can support more effective, equitable and sustainable revenue mobilisation.
- Strengthening Data Exchange – investigating the legal, governance and technical conditions needed for secure and effective data sharing within and across institutions.
- Ensuring Inclusive Digitalisation – exploring how DPI can be designed and implemented in ways that promote inclusion, build trust, and avoid creating new forms of exclusion.
Through research across Africa and Asia, we aim to support evidence-based strategies that make DPI a tool not just for tax collection, but for more equitable and accountable public governance in . This work builds on insights from our DIGITAX programme (2020–24).
Research leads: Daisy Ogembo, Fabrizio Santoro, Phil Mader
