The emergence of illicit financial flows has become a topical issue in recent years. On the African continent, illicit financial flows have drawn a lot of attention because they have resulted in domestic revenue losses that African governments desperately need to fund their development sustainably and predictably. IFF occur when money is illegally earned transferred or spent with the intention that this money disappear from fiscal and trade records. In a context where new digital technologies for money transfers, such as online and mobile banking, electronic payments, crypto-currencies, e-commerce providers, and online gambling services have evolved, it is important to interrogate the extent to which digital economies facilitate IFFS or can be used as a tool to fight IFFS.
