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Tax Dialogues: An ACBF Webinar Series - Knowledge Brief for March 2026 Webinar: Taxing the Digital Economy in Africa: Unlocking Domestic Revenue Mobilization

  • File Details
  • Size: 25MB
  • Creator / Author: Joan Addedis
  • Resource Type: Africa Capacity Report
  • # Download: 254
  • Access: Open to Download

April, 2026

Basic Information
Creator / Author
African Capacity Building Foundation (ACBF)
Source / Publisher
African Capacity Building Foundation (ACBF)
Resource Type
Number of Pages
10
Classification & Domains
Subject
Taxation; Digital Economy; Domestic Revenue Mobilization; Fiscal Policy; Governance
Rights & License
Rights / License
All rights reserved by the African Capacity Building Foundation (ACBF). This publication may be used for educational and non-commercial purposes with proper attribution to ACBF.
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Abstract

This Knowledge Brief synthesizes insights from the Tax Dialogue Webinar convened in March 2026 by the African Capacity Building Foundation (ACBF) on the theme "Digital Economy Taxation, a Key Lever for Strengthening Domestic Revenue Mobilization in Africa." It highlights the rapid growth of Africa's digital economy and the challenges existing tax systems face in capturing its value, including limited institutional capacity, information asymmetries, and outdated international tax rules. The Brief proposes practical measures to enhance domestic revenue mobilization, such as modernizing tax laws, strengthening VAT frameworks, investing in digital tax administration, and promoting regional cooperation. It draws on country experiences from Nigeria, Uganda, and Zambia. The publication concludes by emphasizing the need for a balanced approach that mobilizes revenue while supporting innovation and inclusive growth, advocating for forward-looking reforms and active engagement in global tax governance to secure fair taxing rights for African nations.
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Keywords

Digital Economy, Taxation, Domestic Revenue Mobilization (DRM), Digital Services Tax (DST), Significant Economic Presence (SEP), VAT, Tax Administration, Africa, ACBF, E-commerce, Fiscal Policy
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