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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

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Authors

Image of Giulia Mascagni

Giulia Mascagni

IDS Research Fellow and ICTD Research Director

Image of Wilson Prichard

Wilson Prichard

IDS Research Fellow and ICTD Chief Executive Officer

Image of Fabrizio Santoro

Fabrizio Santoro

Postdoctoral Fellow

Laura Munoz

Publication details

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

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Region
Africa

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