Mobile money taxation is a controversial subject. On the one hand mobile money has been something of a development success story in those countries where it has taken hold. On the other, developing countries face a range of issues when it comes to raising sufficient revenue to fund public services.

In this paper, we take a fresh look at the subject of mobile money taxation through the lens of taxation and development. With a focus on four sub-Saharan countries where mobile money transaction taxes have been proposed, we seek to understand what the motivating forces are for these taxes and identify some of the unintended consequences.

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https://www.gsma.com/mobilefordevelopment/resources/the-causes-and-consequences-of-mobile-money-taxation-an-examination-of-mobile-money-transaction-taxes-in-sub-saharan-africa/

https://www.gsma.com/mobilefordevelopment/wp-content/uploads/2020/06/GSMA_The-causes-and-consequences-of-mobile-money-taxation.pdf