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.
Read the full paper here by GSMA.