Dazoue et al. (2026), The Effect of Digitalisation on Tax Revenues from International Transactions in Sub-Saharan Africa. The Journal of Tertiary and Industrial Sciences, JTIS, 6(2), 116–135. https://doi.org/10.5281/zenodo.20611587
Dazoue Dongue Guy Paulin¹, Ntavoua Samuel Honore² and Ngassa Nya Yve Daniel¹
- Lecturer at the Faculty of Economics and Management, University of Maroua, Cameroon
- Lecturer at the Faculty of Economics and Management, University of Yaoundé II, Cameroon
Corresponding Author: dazouedongue@gmail.com
To cite: Dazoue et al. (2026), The Effect of Digitalisation on Tax Revenues from International Transactions in Sub-Saharan Africa. The Journal of Tertiary and Industrial Sciences, JTIS, 6(2), 116–135. https://doi.org/10.5281/zenodo.20611587
Submission Date: 17/02/2026 Acceptance Date: 28/05/2026
Abstract
This study looks at how digitalisation affects the tax revenues that Sub-Saharan African countries collect from international transactions. Using data from 31 countries between 2004 and 2021, we applied a System GMM method to estimate a dynamic panel model, and used 2SLS to check the robustness of our results. What we found is encouraging: digitalisation significantly boosts tax revenues from cross-border activities. Specifically, a one-unit increase in our ICT index is associated with a 0.698% rise in these revenues. Breaking it down further, mobile telephony turns out to be the most powerful driver, followed by fibre optics, fixed-line telephony, and internet penetration. These findings hold up under alternative estimation techniques. Unlike most previous research that looks at total tax revenues or domestic taxation, we zoom in specifically on revenues from international transactions; an angle that has been largely overlooked in developing economies. Our results suggest that digitalisation helps customs and tax administrations work more efficiently, improves the monitoring of cross-border trade, and ultimately strengthens a country’s ability to collect revenue. For policymakers in Sub-Saharan Africa, this means that investing in digital infrastructure; especially mobile telephony is a practical way to improve tax collection from international trade.
Key words: Digitalisation, Tax revenues, international transactions, Sub-Saharan Africa, System GMM. CODE JEL: F38; O33; P45