25 July 2024
Taxing Mobile Money in Africa: Risk and Reward
Published by: Institute of Development Studies
ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.
Showing 1–8 of 8 results
25 July 2024
Published by: Institute of Development Studies
ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.
22 July 2024
Published by: Institute of Development Studies
This paper discusses the role played by research departments within tax administration, drawing on the experiences of officials from eight African revenue authorities.
11 March 2024
Published by: International Centre for Tax and Development
We highlight that overly zealous tax targets can be actively counter productive to tax administration and suggest five concrete ways to set better targets.
5 June 2023
Many low-income countries are increasingly digitising their tax services, which can bring a range of benefits, from reducing...
1 May 2023
Published by: Institute of Development Studies
Many low-income countries are increasingly digitising various tax services, usually motivated by efforts to increase efficiency and...
9 June 2022
Published by: Institute of Development Studies
Digital financial services (DFS) have expanded rapidly over the last decade, particularly in sub-Saharan Africa. They have been...
20 April 2022
Published by: Institute of Development Studies
There are substantial differences in the spread of the pandemic and the policy response to it between high and low-income countries...
6 July 2021
Published by: Institute of Development Studies
This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a...