The International Conference on the Taxation of the Digital Economy is a high-level conference aimed at enhancing African countries' capacity to effectively tax the digital economy. It will bring together policymakers, tax administrators, international experts, and stakeholders from across Africa and around the world to share knowledge, experiences, and best practices on digital economy taxation.
BACKGROUND AND CONTEXT
The African Capacity Building Foundation (ACBF), in collaboration with the
Government of Senegal’s Ministry of Finance and Budget and the Ministry of
Economy, Planning and Cooperation, is co-hosting an international conference titled “International Conference on Taxation of the Digital Economy: Strengthening Capacity for Effective Digital Taxation in Africa”. The conference is set to take place on April 15-16, 2025, in Dakar, Senegal, and is organized in partnership with HAUS (Finnish Institute of Public Management), the African Union Commission (AUC) – Department for Economic Development, Trade, Tourism, Industry, and Minerals (ETTIM), and the African Tax Administration Forum (ATAF).
The International Conference on Taxation of the Digital Economy is supported by
the Ministry for Foreign Affairs of Finland through the African-Finnish Partnerships
on Taxation Capacity in Africa (AFP-TCA) program. The Conference is aimed at taking stock of the substantial strides African countries have taken in addressing the taxation of the digital economy, considering the evolving landscape of national, regional, and international tax policies. It will also highlight the persistent challenges in effectively taxing digital businesses, establishing sound regulatory frameworks, and forging global tax cooperation, to strengthen their domestic resource mobilization. This Conference is timely as African countries seek to develop innovative, unified strategies to harness the opportunities presented by the increasingly digitalized and globalized economy while ensuring fair and equitable taxation that supports domestic resource mobilization, in alignment with the goals and aspirations of AU Agenda 2063 and the UN Sustainable Development Goals (SDGs).
For more than thirty years, the African Capacity Building Foundation (ACBF) has been building human capital and institutional capacity for Africa’s sustainable development. With membership from 40 African Countries, the African Development Bank, the United Nations Development Program, and the World Bank, ACBF is the leading institution for capacity development in Africa. While serving all actors, ACBF recognizes the importance of and pays attention to improving the effectiveness of Africa’s public sector institutions at country, regional, and continental levels to become effective systems integrators and catalyzers of sustainable and transformative change. Since its creation in 1991, ACBF has trained more than 50,000 personnel in civil service, most of whom hold key positions in Ministries of Finance, Planning or Economic Development, and Central Banks across the continent. The Foundation has established a network of over 50 think tanks supporting evidence-based policymaking across Africa and conducted over 290 policy research/analysis, which has been critical in informing economic management and establishing benchmarks for success. ACBF’s Strategic Plan 2023-2027 focuses on responding to the current and future needs identified by member states and on building human capital and institutions for the future.
ACBF convenes the event in collaboration with The African Capacity Building Foundation (ACBF), in collaboration with the Government of Senegal’s Ministry of Finance and Budget and the Ministry of Economy, Planning and Cooperation and The Finnish Institute of Public Management (HAUS).
| Time | Session | Details |
|---|---|---|
| 9:00am – 10:30am | Official Opening | • Mamadou Biteye – Executive Secretary, The African Capacity Building Foundation (ACBF)<br> • HE Anu Saxen – Ambassador of Finland to Senegal<br> • Dr. Patrick Olomo – Ag. Director, Economic Development, Integration and Trade, Africa Union Commission<br> • Hon. Adama Coulibaly – Minister of Finance and Budget, Côte d’Ivoire, Chair of ACBF Board of Governors Keynote Address and official opening by the Chief Guest: Hon. Cheikh Diba – Minister of Finance and Budget, Senegal Launch: Building Excellence in Taxation and Administration (BETA) Training Program by Hon. Cheikh DIBA – Minister of Finance and Budget, Senegal |
| 10:30am – 11:00am | Networking Break | |
| 11:00am – 12:30pm | Session 1: High-Level Session on Taxation of the Digital Economy in Africa, Opportunities and Challenges | This session will be a high-level discussion focusing amongst others on the dynamics of the digital economy, its potential size, challenges as well as opportunities for taxing the digital economy in Africa. Keynote presentation: Digital economy taxation: Opportunities and challenges for Africa – Dr. Mohamed Omar – Tax Expert, ACBF and Former Commissioner for Strategy Innovation and Risk Management, Kenya Revenue Authority Panelists: • Hon. Cheikh DIBA – Minister of Finance and Budget, Senegal • Mamadou Biteye – Executive Secretary, African Capacity Building Foundation (ACBF) • Dr. Patrick Olomo – Ag. Director, Economic Development, Integration and Trade, Africa Union Commission • Thelma Quaye – Director, Digital Infrastructure, Skills and Empowerment, Smart Africa Moderator: Belema Obuoforibo – Director, Knowledge Centre, International Bureau of Fiscal Documentation (IBFD) |
| 12:30pm – 1:30pm | Lunch Break | |
| 1:30pm – 3:30pm | Session 2: Policy and Administrative Approaches Applied in Taxing the Digital Economy | This session will critically evaluate the direct and indirect tax approaches that African countries have implemented or are contemplating to implement with a view to demonstrating the strengths and weaknesses of such approaches whilst recommending the policy options for consideration and administrative measures for implementation. The session will also evaluate global best practices from selected countries. Introductory Presentations: Digital economy Taxation in Africa: current developments (direct and indirect tax approaches) and best practices • Anthony Munanda – Head DRM Division, ATAF; and • Emeka Nwankwo – Head Member Service Division, ATAF<br><br> Panelists: • Dr. Moubarack Lo – President of Emergence Institute, Senegal • Lambert Sokpin – Director of Tax Control and Intelligence, Directorate General of Tax, Republic of Benin • Oluwole Oni – Tax Controller, Non-resident Tax Office, Federal Inland Revenue Service, Nigeria • Prof. Nara Monkam – Head of Public Policy Hub, University of Pretoria • Dr. Sreeparvathy Sasidharan Lathakumari – Additional Director, National Academy of Customs and Taxes, India Moderator: Dr. Mohamed Omar – Tax Expert, ACBF and Former Commissioner for Strategy Innovation and Risk Management, Kenya Revenue Authority |
| 3:30pm – 4:00pm | Networking Break | |
| 4:00pm – 5:45pm | Session 3: Institutional framework for the taxation of the digital economy | This session will broadly discuss the strategies for developing institutional capacities including the digitalisation of tax administrations, integration of systems with key stakeholders as well as building systems for real-time or near time transmission of data especially on digital transactions to support the track and trace of these transactions. Introductory Presentation: Digital transformation and its impact on digital economy taxation – Joy Ndubai, Digital Transformation Lead, ATAF Panelists: • Annastaciah Githuba – Deputy Commissioner, Program Delivery and Client Engagement, Kenya Revenue Authority • Louise Kalisa – Commissioner IT and Digital Transformation, Rwanda Revenue Authority • Olufemi Michael Olarinde – Head Fiscal & Tax Reforms, Federal Inland Revenue Service, Nigeria<br>• Ouedraogo Idrissa – Director of Legislation and Litigation, Directorate General of Tax, Burkina Faso • Sami Koskinen – Director, Stakeholder Relations, VERO Finland • Micah Gaalya, Technical Expert – Digitalization of Tax Administration, Tax for SDGs, UNDP Moderator: Luckystar Miyandazi – Tax and Domestic Revenue Adviser, AUC |
| 7:30pm – 10:00pm | Gala Dinner – Celebration of the International Conference on Taxation of the Digital Economy/ACBF Brand Refresh | Master of Ceremony: Mme Oumy Ndour; Journaliste RTS 7:30pm: Guests welcome (Arrival of guests, welcome drink, photo…) 7:50pm: Remarks by Mohamed Beaguovi; Chair of the Executive Board, African Capacity Building Foundation (ACBF) 8:00pm: ACBF Brand Refresh Video 8:10pm: Address and Introduction of the ACBF Brand Refresh Video by Mr. Mamadou Biteye; Executive Secretary, African Capacity Building Foundation (ACBF) 8:20pm: Celebratory Opening Remarks by: • Mr. Jean Kone; Director General of Tax and Domains (DGID), Sénégal • Mr. Babacar Mbaye, Director General of Customs, Sénégal 8:30pm: Dinner Gala 9:30pm: Symbol of Appreciation – DGID 9:45pm: Closing Statement and Networking by Mme Oumy Ndour; Journaliste RTS 10:00pm: End of dinner |
| Time | Session | Details |
|---|---|---|
| 9:00am – 10:30am | Session 4 (Parallel): Potential and untapped revenue streams in taxing the digital economy | This session will tackle digital economy streams that are yet to be tapped. Beyond DST and VAT and digital marketplaces, there are potential revenue streams that have not been operationalized, including royalties on tech back-end services, data centres and influencer platforms. Introductory Presentation: Potential and untapped revenue streams in the digital economy in Africa • Dr. Lyla Latif – Chair, Committee for Fiscal Studies, University of Nairobi • Joan Atim – Researcher, Committee for Fiscal Studies, University of Nairobi Panelists: • Jean Koné – Director General of Tax and Domains, Senegal Revenue Authority • Yvette Germaine Zangballa – Head of International Tax Relations Unit, Directorate General of Tax, Cameroon • Mustapha Ndajiwo – Commissioner, Budget and Planning, Niger State, Nigeria • Dr. Saied Tafida Sulaiman – Regional Public Finance for SDGs Specialist, UNDP Moderator: Mohamed Salat – PFM Expert, ACBF |
| 9:00am – 10:30am | Session 5 (Parallel): Contribution of digital payment systems for effective taxation of the digital economy | This session will address the contribution of digital payment systems and the key players, including central banks, commercial banks, fintechs etc., for effective taxation of the digital economy. Digital payments provide real-time data on transactions, allowing tax authorities to monitor and analyze economic activities more proactively. Digital payments can not only facilitate transactions but also strengthen the taxation of the digital economy. Panelists: • François Etienne Déthié Sene – National Director of the Central Bank -BCEAO • Babacar Mbaye – Director General of Customs, Senegal • Lambert Sokpin – Director of Tax Control and Intelligence, Directorate General of Tax, Republic of Benin • Nuno Felix – Former Deputy Director General of the Tax and Customs Authority Portugal • Vishal Gujadhur – Deputy Director, Development Policy and Finance, Gates Foundation Moderator: Prof. Nara Monkam – Head of Public Policy Hub, University of Pretoria |
| 10:30am – 11:00am | Networking Break | |
| 11:00am – 12:30pm | Session 6: African common approach and position on the taxation of the digital economy | This session will summarise the key take aways from the conference by highlighting the common approaches that African countries should consider on the taxation of the digital economy as well as common positions they should advance at the global standards setting dialogue. Introductory Presentation: Draft Common Approaches and Position on the Taxation of the Digitalized Economy – Dr. Patrick Olomo, – Ag. Director, Economic Development, Integration and Trade, Africa Union Commission. Panelists: • Jules Tapsoba – Executive Secretary, West Africa Tax Administration Forum (WATAF) • Dr. Eric Ogunleye – Director African Development Institute, African Development Bank • Chennai Mukumba – Executive Director, Tax Justice Network Africa (TJNA)<br>• Rodolphe Bancé – Head of Economic and Social Governance, ACBF • Dr. Mouhamadou BOYE – Lecturer/Researcher/Tax Lawyer, University of Gaston Berger, Senegal Moderator: Dr. Barassou Diawara – Senior Knowledge Management Expert, ACBF |
| 12:30pm – 2:00pm | Lunch Break | |
| 2:00pm – 3:00pm | Adoption of conference outcomes | |
| 3:00pm – 4:00pm | Closing session | • Remarks by Dr. Timo Voipio – Senior Advisor Taxation/DRM, Ministry of Foreign Affairs, Finland • Remarks by Mamadou BITEYE – Executive Secretary, ACBF • Remarks by Hon. Cheick DIBA – Minister of Finance and Budget, Senegal |
This downloadable information note provides participants with key details to support their stay in Dakar, including practical information on Senegal, accommodation, weather, transportation, and other useful tips.
The African Capacity Building Foundation (ACBF)
2 Fairbairn Drive
Mount Pleasant , Harare , Zimbabwe
Tel:(+263-242) 304663, 332002
Cel:+263 772 185 308 -10
E-mail: ICDET@acbf-pact.org
E-mail : comms@acbf-pact.org
