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

Mary Abounabhan, Laura Munoz, Giulia Mascagni, Wilson Prichard and Fabrizio Santoro

No 17583, Working Papers from Institute of Development Studies, International Centre for Tax and Development

Abstract: 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.

Keywords: Governance (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-pay and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:idq:ictduk:17583

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