This study investigates the intricate dynamics surrounding the implementation and reception
of mobile money taxes, focusing on Ghana as a case study. Consumer-level mobile money …

This paper evaluates the appropriateness of the tax policymaking process that led to the
introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in …

Re-evaluating Uganda’s Mobile Money Tax Page 1 Policy Brief Number 3 • January 2024
Re-evaluating Uganda’s Mobile Money Tax by Christopher Wales Introduction The current …

Motivation In recent years, governments in low‐income countries have increasingly
introduced taxes on mobile money transfers. These are often explicitly promoted as a way of …

With the growth of the telecommunications sector in Uganda has come the emergence of a
vibrant sub-sector, mobile money (transfer of money through mobile phones). This service …

In this policy brief, we examine the approach adopted by the Government of Tanzania to
taxing electronic payments, including mobile money. We start with an overview of the current …

The transition from traditional to digital payment platforms is reshaping domestic revenue
mobilization, with significant impacts on sectors like agriculture, health, business, education …

In recent years, governments in lower-income countries have increasingly introduced
specific taxes on mobile money transfers as a means to raise revenue. These are often …

Financial services are important for development. Most people in developing countries lack
access to financial services. The availability of financial services on mobile phones has …

Even before its introduction, the electronic levy in Ghana stirred up different behavioural
reactions from the public, despite the intention to use its proceeds to provide better public …