This project aims to investigate the impact of mobile money (MM) taxes on mobile money agents. More specifically, the researchers will analyse the impact of the new 0.2% tax on mobile money transactions in Cameroon implemented on January 1, 2022 on agents’ survival, profitability, sustainability, and future strategies. Moreover, this project will also further inquire into agents’ livelihood and practices, how agents earn their profits, how they are instrumental in achieving financial inclusion, and the obstacles they face in their operations. In addition, the researchers will investigate the agents’ perceptions of the new mobile money tax (tax morale) and how it may affect the MM business, in general.

The project will also look at the impact of mobile money taxes on clients from quantitative and qualitative information gathered from mobile money agents, in terms of the pre- and post-tax demand for mobile money services, plausible changes in the client profile and their use of mobile money services, depth and breadth of outreach, and their perceptions about the newly-imposed tax on mobile money.