There and back again: The making of Uganda’s mobile money tax

There and back again: The making of Uganda’s mobile money tax

This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in 2018. The authors examine the unusual source of the proposal, how this particular tax diverged from the usual tax policymaking process, and whether certain key stakeholders were excluded.

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