Research in Brief 72

Mobile money is widely seen as a powerful tool for enhancing financial inclusion and, potentially, improving the economic well-being of the poor.

As the mobile money sector, and its turnover, have grown, certain governments have increasingly viewed mobile money transactions as a potentially convenient tax handle.

The resulting tax measures are often controversial and draw sharp criticism from those who fear that they will undermine the growth of digital financial services.

The case study of Uganda highlights an interesting example of this trend and demonstrates the importance of careful tax policy design.


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.
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