Understanding the Digital Economy
Production: Ubora Academy of The African Capacity Building Foundation (ACBF) under the African-Finnish Partnerships on Taxation Capacity in Africa (AFP-TCA) Program funded by the Ministry for Foreign Affairs of Finland.
Course Description
The course module, Taxing the Digital Economy, focuses specifically on Understanding the Digital Economy. This module explores the digital economy as both a driver for development and a critical frontier for revenue mobilisation. Its core purpose is to analyze how digital transformation enhances public services while simultaneously creating significant taxation challenges, striving to balance revenue generation with the support of innovation.
Target Audience
The course is designed for government officials in public finance and public administration, civil society actors engaged in fiscal transparency, academia, researchers, and professionals in governance and taxation.
What will you learn?
Participants can expect to gain comprehensive knowledge regarding the structure and regulatory challenges of the digital economy:
- Defining the Digital Economy and its Infrastructure: Participants will learn to define the digital economy within African contexts, including its historical evolution and current technological advancements like AI and the metaverse. They will also learn to identify the physical infrastructure—such as undersea cables, data centers, and telecommunications networks—that makes these activities possible.
- Classifying Digital Business Models and Taxation Challenges: Learners will differentiate between the layers of the digital space (surface web, deep web, dark web) and classify various digital business models (e-commerce, subscription services, platform-based economies). This includes explaining how these models generate revenue and create unique taxation challenges compared to traditional economic activities.
- Analyzing Virtual Assets and Non-Traditional Value Creation: The module describes virtual assets (cryptocurrencies, NFTs, and in-game purchases) and emerging digital environments. Participants will analyze the economic significance of these assets and the specific technological developments creating taxation challenges for African revenue authorities. They will also identify how digital transactions fundamentally differ from traditional economic activities in ways that challenge conventional taxation approaches
