E-money, Financial Inclusion and Mobile Money Tax in Sub-Saharan African Mobile Networks - Archive ouverte HAL Access content directly
Preprints, Working Papers, ... Year :

E-money, Financial Inclusion and Mobile Money Tax in Sub-Saharan African Mobile Networks

(1)
1

Abstract

E-money and financial inclusion are both development challenges for developing countries, the former contributing to improving tax mobilization and the latter to achieving particular sustainable development objectives. However, one of the central financial inclusion and e-money services providers is mobile network operators using mobile money. The latter is subject to numerous taxes that can affect their operations. The paper studies the incidence of the new mobile money excise duty in the mobile networks sector on the adoption of electronic money and the advancement of financial inclusion through digital services in sub-Saharan countries. It appears that the introduction of the tax leads to an increase in user fees, which has a positive impact on demand for cash, and it is only in the presence of the latter that MM reduces the demand for cash for studied countries. In addition, the study assumes that tax administrations in these countries would raise more revenue without this excise because the tax is not conducive to the full adoption of e-money.
Fichier principal
Vignette du fichier
E&D_22.pdf (557.31 Ko) Télécharger le fichier
Origin : Files produced by the author(s)

Dates and versions

hal-03281898 , version 1 (08-07-2021)

Identifiers

  • HAL Id : hal-03281898 , version 1

Cite

Tarna Silue. E-money, Financial Inclusion and Mobile Money Tax in Sub-Saharan African Mobile Networks. 2021. ⟨hal-03281898⟩
641 View
1073 Download

Share

Gmail Facebook Twitter LinkedIn More