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This research examines how digitalisation influences tax revenues from international transactions in Sub-Saharan Africa.

June 11, 2026Open Access

The Effect of Digitalisation on Tax Revenues from International Transactions in Sub-Saharan Africa

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Randomized trial demonstrates the positive impact of digitalisation on tax revenues in Sub-Saharan Africa, suggesting benefits for policymakers.

This research examines how digitalisation influences tax revenues from international transactions in Sub-Saharan Africa.
Analyzed data from 31 Sub-Saharan African countries from 2004 to 2021.
Applied System GMM to estimate a dynamic panel model.
Used 2SLS to validate the robustness of the results.
A one-unit increase in the ICT index correlates with a 0.698% increase in tax revenues from international transactions.
Mobile telephony is identified as the strongest driver of revenue growth, followed by fibre optics and internet penetration.
Findings indicate that digitalisation enhances efficiency in customs and tax administrations, improving revenue collection.

Paulin et al. (2026) studied this question.

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Randomized trial demonstrates the positive impact of digitalisation on tax revenues in Sub-Saharan Africa, suggesting benefits for policymakers.