The digital economy has risen dramatically in the global environment, and many develo**
countries, including African countries, have seen a spike in digital activity over recent years …

Taxation is a fundamental tool for revenue generation, economy building and sustainability,
reducing market externalities, regulating trade, stimulating representation and achieving tax …

The concept of 'formalisation'has been ubiquitous in development discourse and
policymaking in the early twenty-first century. It has underpinned policy interventions and …

The concept of formalization has long underpinned policy interventions and measures
intended to connect informal entities with state institutions or formal economic structures …

Motivation In recent years, governments in low‐income countries have increasingly
introduced taxes on mobile money transfers. These are often explicitly promoted as a way of …

Globally, the digital economy is expanding rapidly. The Fourth Industrial Revolution (4IR)
and ongoing technological advances are responsible for this enormous increase. The Covid …

The use of digital financial services, including money transfers and mobile money, have
expanded widely in lower-income countries in the past decade; 47 per cent of the population …

This briefing explores the Covid-19 pandemic, which has raised twin challenges for public
revenue around the world. Governments have undertaken huge expenses to finance …

The common assumption that informal economies are untaxed has underpinned arguments
that they represent an 'untapped goldmine'for government coffers. However, there has been …

Domestic revenue generation occupies a central domain in most countries, leading to
continuous map** of strategies towards its enhancement. Taxation is a dependable and …