Book

The digital economy is reshaping how value is created, exchanged and taxed, presenting both significant opportunities and new challenges for African states. This book argues that the central issue is no longer simply which digital taxes Africa should adopt, but whether governments possess the institutional capacity to effectively exercise their taxing rights in increasingly digital economies. Introducing the concept of digital fiscal sovereignty, the book examines the rules, data, infrastructure, skills, technologies and analytical capabilities required for effective digital tax administration. It proposes new research frameworks—including the Fiscal Digital Gap, Regulatory Execution Gap, Digital Fiscal Capacity Index, Fiscal Digital Twin, and Cooperative Digital Fiscal Sovereignty—as foundations for further research, experimentation and public-policy innovation. Bridging academic research and public action, the book ultimately asks a fundamental question: What institutions must African states build to understand, govern and sustainably capture public value from their rapidly expanding digital economies?