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

Author

Listed:
  • Abounabhan, Mary
  • Munoz, Laura
  • Mascagni, Giulia
  • Prichard, Wilson
  • Santoro, Fabrizio

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.

Suggested Citation

  • Abounabhan, Mary & Munoz, Laura & Mascagni, Giulia & Prichard, Wilson & Santoro, Fabrizio, 2022. "Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS," Working Papers 17583, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:17583
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17583
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    Citations

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    Cited by:

    1. Favourate y Mpofu, 2022. "Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 222-233, December.
    2. Favourate Y. Mpofu, 2022. "Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries," Economies, MDPI, vol. 10(9), pages 1-28, September.
    3. Favourate Y. Mpofu & Tankiso Moloi, 2022. "Direct Digital Services Taxes in Africa and the Canons of Taxation," Laws, MDPI, vol. 11(4), pages 1-20, July.
    4. Apeti, Ablam Estel & Edoh, Eyah Denise, 2023. "Tax revenue and mobile money in developing countries," Journal of Development Economics, Elsevier, vol. 161(C).
    5. Favourate Y. Mpofu, 2022. "Industry 4.0 in Financial Services: Mobile Money Taxes, Revenue Mobilisation, Financial Inclusion, and the Realisation of Sustainable Development Goals (SDGs) in Africa," Sustainability, MDPI, vol. 14(14), pages 1-24, July.
    6. Favourate Y. Mpofu & Eukeria Wealth, 2022. "The Arm’s Length Principle: A Panacea or Problem to Regulating Transfer Pricing Transactions by MNEs in Developing Countries," Eurasian Journal of Business and Management, Eurasian Publications, vol. 10(2), pages 137-152.

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    Keywords

    Governance;

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