Fabrizio Santoro

Jun 4, 2024 | pubs.rsc.org | Samuele Giannini |Giacomo Prampolini |Fabrizio Santoro |David Beljonne

Dissecting the nature and dynamics of electronic excitations in a solid-state aggregate of a representative non-fullerene acceptor Understanding electronic excitations and their dynamics in non-fullerene acceptor (NFA) materials is crucial for improving the efficiency of opto-electronic devices.

Oct 24, 2023 | onlinelibrary.wiley.com | Fabrizio Santoro |Michael Walker

1 INTRODUCTION Cash transfers are key social protection programs used by governments around the world. In Somalia, 17% of total humanitarian programming in 2017 was in the form of cash transfers worth $214 million (Abdullahi et al., 2021).

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 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.