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- Dr. Lyla Latif

Mobilising and Securing Private Financial Flows from Digital Business Platforms and Curbing Tech-Enabled IFFs to Finance SDGs in Africa

Mobilising and Securing Private Financial Flows from Digital Business Platforms and Curbing Tech-Enabled IFFs to Finance SDGs in Africa

This chapter shows that digital platforms and FinTech have changed how Africans store, save, borrow, invest, move, spend and protect money (Skan, Dickerson and Gagliardi 2016). Gallup data collected by McKinsey & Company in 2014 on 44 African states showed that an average of 54 per cent of adults utilised FinTech to make payments totalling approximately 5 billion transactions annually. Overall, these flows were estimated at USD760 billion (of which 50-60% of the transactions were in cash). If a conservative estimate of revenues at 2 per cent of the volume is applied, it will result in annual revenues of about USD6.6 billion from electronic payments alone. It is now estimated that the FinTech industry in Africa today will contribute between USD200 million and USD3 billion in revenues annually (Mauritius Africa FinTech Hub). This demonstrates that the correlation between FinTech and revenue mobilisation is quite strong.

Therefore, can digital platforms and FinTech offer new financing streams for SDGs and Agenda 2063? The proceeding sections attempt to handle this question more broadly by discussing and analysing the extent to which private financial flows from digitised economic activities can be mobilised to finance SDGs. The problem with a critical examination of this proposal is that, firstly, not all digital economic activities are monitored by governments and subjected to taxation. Secondly, most of such private financial flows permeate as part of illicit finance. This is the core part on which the chapter focuses. It is necessary to understand digitally enabled IFFs if digital economic activities are to be leveraged to mobilise revenue and redistribute it towards financing SDGs. The chapter mainly presents discussions and action points to be considered in policy circles.

Uploaded by Dr. Lyla Latif
I have expertise in public finance and redistribution. My research, legal practice and publications focus on the physical and digital creation, movement, allocation and taxation of wealth, income, profits and revenue towards development needs and advancing progressive tax systems. I also train on international business taxation and on curbing illicit financial flows. My work has benefited African based and international advocacy organisations and think tanks; informed policy and law making at government level and provided pan-African specialist insight to international financing organisations. Outside Africa, I have studied and published on the tax systems of Afghanistan, Bangladesh, Sri Lanka, the UAE and Qatar. I have supported capacity building, strengthening tax literacy and redefining norms around revenue mobilisation, financial flows, digitalisation, realising rights, financing and implementing SDGs, redistribution and fiscal systems in Africa. I am a first-class law graduate from the University of Nairobi, with a double Masters; one in public finance and financial services law and another in public policy and development. I have a PhD in wealth tax and financing public health. As the Chief Executive of Lai'Latif & Co Advocates, I have crafted a unique legal practice that not only excels in corporate and international taxation, and transactions law but also uplifts underprivileged women through a philanthropic wing powered by zakat. My dedication to social justice extends to my prominent roles on the boards of the Tax Justice Network (UK) and the International Lawyers Project. My expertise has been instrumental in shaping tax doctrine and practice in East Africa, as a member of the East Africa Law Society's inaugural Tax Law Committee. I am also a trainer with Capabuild, Rotterdam's premier tax capacity building organisation, imparting my knowledge of international tax norms and rules to revenue authorities in Botswana, Indonesia, and Kenya. As the visionary Chair and co-founder of the Committee on Fiscal Studies, I lead a team of brilliant minds in our quest to reform and strengthen tax systems in the global south. Through research, policy advocacy, capacity building, and tax trainings, I strive to bridge the knowledge gap and empower developing nations to build more robust and equitable fiscal systems. In October 2023 I was appointed by the Ministry of Information, Communications and Digital Economy of the Republic of Kenya to lead on developing a roadmap and regulations for creating an enabling environment for emerging technologies (AI, IoT, 5G) and data governance in Kenya. I have also designed for Tax Justice Network Africa an Anti-IFF Policy Tracker for AU Member States to pilot and evaluate the extent to which their laws, institutions and cross border exchange of information is robust in preventing IFFs.
Publication Details
Date Of Publication:
Author:
Lyla Latif
Country:
United States
Languages: English
Category:
Tax and the International Financial Architecture
Resource Type:
Publications
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