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Fabrizio Santoro
Fabrizio Santoro
Research Fellow, IDS
Verified email at ids.ac.uk
Title
Cited by
Cited by
Year
What is the role of taxpayer education in Africa?
G Mascagni, F Santoro
ICTD African Tax Administration Paper 1, 2018
462018
Active ghosts: Nil-filing in Rwanda
G Mascagni, F Santoro, D Mukama, J Karangwa, N Hakizimana
World Development 152, 105806, 2022
412022
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, 2022
322022
Nil-filing in Eswatini: Should the revenue administration be concerned?
F Santoro, W Mdluli
IDS, 2019
322019
Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
G Mascagni, F Santoro, D Mukama
IDS, 2019
322019
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
222023
An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
G Mascagni, D Mukama, F Santoro
IDS, 2019
222019
The Promise and Limitations of Information Technology for Tax Mobilization
O Okunogbe, F Santoro
The World Bank Research Observer 38 (2), 295-324, 2023
212023
Digital financial services and digital IDs: What potential do they have for better taxation in Africa?
F Santoro, L Munoz, W Prichard, G Mascagni
Institute of Development Studies, 2022
182022
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
182021
Explaining informal taxation and revenue generation: evidence from south-central Somalia
V van den Boogaard, F Santoro
Institute of Development Studies, 2021
172021
The promise and limitations of information technology for tax mobilisation
O Okunogbe, F Santoro
Institute of Development Studies, 2022
122022
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
102022
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, 2020
102020
The tax side of the pandemic: Compliance shifts and funding for recovery in Rwanda
G Mascagni, F Santoro
Institute of Development Studies, 2021
72021
How to best nudge taxpayers? The impact of a tailored letter experiment in Eswatini
F Santoro, E Groening, W Mdluli, M Shongwe
Institute of Development Studies, 2020
72020
Simulating the Impact of COVID-19 on Formal Firms in Rwanda
A Lees, G Mascagni, F Santoro
MTI Practice Notes 9J, 2020
72020
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
52023
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
52022
Visual nudges: How deterrence and equity shape tax compliance attitudes and behaviour in Rwanda
F Santoro, G Mascagni
Available at SSRN 4291600, 2022
52022
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