Weaknesses in the tax policymaking process can undermine the quality of tax policy design and related revenue outcomes. Moreover, this can lead to measures that have unintended social and economic consequences. Considering these challenges, our researchers Adrienne Lees and Doris Akol aim to provide important insights for governments regarding how to best approach tax reform by providing an evaluation of the tax policymaking process behind an interesting case study from Uganda: the introduction of a tax on mobile money transactions in 2018.

In their paper, our researchers evaluate the appropriateness of the tax policymaking process which led to the introduction of the mobile money tax in Uganda. They also examine how the process behind this tax diverged from the usual tax policymaking process and identify its possible weaknesses. This case study is relevant for Uganda as well as for other low-income economies which could be exposed to similar challenges in the introduction of taxes on mobile money.

Researchers

Adrienne Lees

Adrienne Lees is a Doctoral Fellow at ICTD, working primarily on projects relating to tax administration and compliance, and on the DIGITAX programme. She has completed an ODI Fellowship in the Tax Policy Department at the Ministry of Finance, Planning and Economic Development in Uganda. Adrienne holds an MSc in Economics for Development from the University of Oxford and is completing her PhD in Economics at the University of Sussex.

Doris Akol

Doris Akol is a Ugandan lawyer and consultant on revenue administration. She is currently the chair of the ICTD’s Centre Advisory Group, and a Senior Economist at the IMF Fiscal Affairs Department. She was formerly the Senior Policy and Engagement Advisor with ICTD Digitax Programme. Prior to that she was the Commissioner General at the Uganda Revenue Authority, a position she held until March 2020.