Can you help shape our future priorities? Take a five minute survey now. Survey closes on 8 July.

Brief

ICTD Research in Brief 77

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

Published on 1 June 2022

Low-income countries are facing strong pressure to bring in more revenue at home. With digital financial services (DFS) rapidly expanding across Africa and other low-income countries a growing number are therefore considering new taxes on DFS.

In light of the heated debate over DFS taxes, this paper explores the rationale for these taxes and their likely impacts in order to help governments and other stakeholders arrive at policies that best meet their competing needs.

Cite this publication

Abounabhan, M.; Munoz, L.; Mascagni, G.; Prichard, W. and Santoro, F. (2022) Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS, ICTD Research in Brief 77, Brighton: Institute of Development Studies

Authors

Giulia Mascagni

IDS Research Fellow and ICTD Executive Director

Wilson Prichard

IDS Research Fellow and ICTD LoGRI Chair

Fabrizio Santoro

Research Fellow

Laura Munoz

Publication details

published by
Institute of Development Studies
journal
ICTD Research in Brief, issue 77
language
English

Share

About this publication

Region
Africa

Related content

Working Paper

Mining Legitimacy: Governing the Politics of Resource-Based Green Industrial Policy

IDS Working Paper 623

3 July 2025

Opinion

The power of communities during civic space closure in Central America

Rocío Elizabeth Ramírez Argueta, Oficial de programas y proyectos, COMCAVIS TRANS

& 3 others

24 June 2025

Opinion

El poder de las comunidades frente al cierre del espacio cívico en Centroamérica

Rocío Elizabeth Ramírez Argueta, Oficial de programas y proyectos, COMCAVIS TRANS

& 3 others

24 June 2025

Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.