In a new report by United National Capital Development Fund¬†entitled “Electronic Levy: Possible Scenarios on the Progress of Digital Financial Inclusion” explores the pros and cons of the introduction of an electronic levy on the ecosystem, reviews peer countries that have introduced similar measures and assess the effects that this may have on uptake and usage of digital financial services (DFS).

Report indicated “UNCDF based on its market development approach, encourages stakeholders and industry players to explore tax policy alternatives that strike a balance between government priorities and the reactions the market might have. Best practices suggest that vulnerable groups should be put at the center of such policy making to leave no one behind in the digital era; broad consultations and public-private dialogue are needed to inform the action; weighted waivers could be considered to provide solutions that take into account user profiles and transaction types.”

The report provided insights on :

– Background to the e-levy introduction in Ghana

– E-levy experience: Pros and Cons

– Transactions that will be taxed under the e-levy and its implications

– Status of e-levy approval in parliament

The report concludes by noting “Ghana has made tremendous progress in its digital agenda and all the efforts should capitalize on these successful results while giving the government the possibility to build a strong system of public finances. UNCDF invites stakeholders to continue the conversation to leave no on behind in the digital era.”


Read full report at

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