Celeste Scarpini

Oct 22, 2024 | ictd.ac | Celeste Scarpini |Martin Hearson

Digital public infrastructure (DPI) holds great potential in strengthening increasingly digitalised tax administration, but important questions persist on how to fully unlock this potential for governments in low-income countries.

Sep 5, 2023 | ictd.ac | Celeste Scarpini |Fabrizio Santoro |Maisie-Rose Byrne |Awa Diouf

Ghana’s new e-levy: the sour, sweet and switches so farby Fabrizio Santoro, Mary Abounabhan & Awa DioufIntroduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The objective is to improve tax revenues by tapping into fast-growing digital financial services (DFS). However, many exemptions are applied to the tax design….

Aug 11, 2023 | ictd.ac | Celeste Scarpini

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected only about 12%-15% of GDP as taxes, a much lower share than the 33.5% in OECD economies. For countries that have limited information about taxpayers, constrained resources and informal economies, it can be difficult to collect revenue. What’s more, African tax administrations tend to rely on manual filing and payment of taxes.

Aug 10, 2023 | allafrica.com | Celeste Scarpini |Fabrizio Santoro

Kenya Is Going Digital to Boost Tax Revenue - There Are Lessons to Learn From Other African CountriesanalysisBy Celeste Scarpini and Fabrizio SantoroMany African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected only about 12%-15% of GDP as taxes, a much lower share than the 33.5% in OECD economies.

Aug 9, 2023 | theconversation.com | Celeste Scarpini |Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected only about 12%-15% of GDP as taxes, a much lower share than the 33.5% in OECD economies. For countries that have limited information about taxpayers, constrained resources and informal economies, it can be difficult to collect revenue. What’s more, African tax administrations tend to rely on manual filing and payment of taxes.