What is the role of taxpayer education in Africa? G Mascagni, F Santoro ICTD African Tax Administration Paper 1, 2018 | 53 | 2018 |
Active ghosts: Nil-filing in Rwanda G Mascagni, F Santoro, D Mukama, J Karangwa, N Hakizimana World Development 152, 105806, 2022 | 46 | 2022 |
The VAT in practice: equity, enforcement, and complexity G Mascagni, R Dom, F Santoro, D Mukama International Tax and Public Finance 30 (2), 525-563, 2023 | 35 | 2023 |
The promise and limitations of information technology for tax mobilization O Okunogbe, F Santoro The World Bank Research Observer 38 (2), 295-324, 2023 | 34 | 2023 |
Should governments tax digital financial services? A research agenda to understand sector-specific taxes on DFS L Munoz, G Mascagni, W Prichard, F Santoro Institute of Development Studies, International Centre for Tax and …, 2022 | 34 | 2022 |
Teach to comply? Evidence from a taxpayer education program in Rwanda G Mascagni, F Santoro, D Mukama International Tax and Public Finance, 1-43, 2024 | 32 | 2024 |
Nil-filing in Eswatini: Should the revenue administration be concerned? F Santoro, W Mdluli African tax administration Paper 6, 2019 | 27 | 2019 |
Increasing tax collection in African countries: The role of information technology O Okunogbe, F Santoro Journal of African Economies 32 (Supplement_1), i57-i83, 2023 | 23 | 2023 |
An analysis of discrepancies in taxpayers’ VAT declarations in Rwanda G Mascagni, D Mukama, F Santoro International Centre for Tax and Development Working Paper 92, 2019 | 23 | 2019 |
Digital Financial Services and Digital IDs: What Potential Do They Have for Better Taxation in Africa? F Santoro, L Munoz, W Prichard, G Mascagni International Centre for Tax and Development at the Institute of Development …, 2022 | 22 | 2022 |
The promise and limitations of information technology for tax mobilization O Okunogbe, F Santoro The World Bank, 2021 | 22 | 2021 |
To file or not to file? Another dimension of tax compliance-the Eswatini Taxpayers’ survey F Santoro Journal of Behavioral and Experimental Economics 95, 101760, 2021 | 20 | 2021 |
Explaining informal taxation and revenue generation: Evidence from south-central Somalia V van den Boogaard, F Santoro Institute of Development Studies, International Centre for Tax and …, 2023 | 18 | 2023 |
Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda F Santoro, G Mascagni Journal of Behavioral and Experimental Economics 107, 102118, 2023 | 9 | 2023 |
Why is Tax Education Important for Compliance? G Mascagni, F Santoro Institute of Development Studies, International Centre for Tax and …, 2018 | 9 | 2018 |
To file or not to file? another dimension of non-compliance: The Eswatini Taxpayer Survey F Santoro, E Groening, W Mdluli, M Shongwe Institute of Development Studies, International Centre for Tax and …, 2020 | 8 | 2020 |
Financing governance beyond the state: Informal revenue generation in south-central Somalia V van den Boogaard, F Santoro African Affairs 121 (485), 569-594, 2022 | 6 | 2022 |
Technology and Tax: Adoption and Impacts of E-services in Rwanda K Megersa, F Santoro, A Lees, M Carreras, T Mukamana, N Hakizimana, ... Institute of Development Studies, International Centre for Tax and …, 2023 | 5 | 2023 |
Mandating digital tax tools as a response to Covid: evidence from Eswatini F Santoro, R Amine, T Magongo Institute of Development Studies, International Centre for Tax and …, 2022 | 5 | 2022 |
Mandating E-filing and E-payment and Tax Compliance: Evidence from Eswatini F Santoro, R Amine, T Magongo International Centre for Tax and Development, 2022 | 5 | 2022 |