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The Causes and Consequences of Mobile Money Taxation

Mobile money taxation is a controversial subject. On the one hand mobile money has been something of a development success story in those countries where it has taken hold. On the other, developing countries face a range of issues when it comes to raising sufficient revenue to fund public services.

This paper from the GSMA takes a fresh look at the subject of mobile money taxation through the lens of taxation and development. With a focus on four sub-Saharan countries where mobile money transaction taxes have been proposed, it seeks to understand what the motivating forces are for these taxes and identify some of the unintended consequences.

The GSMA represents the interests of mobile operators worldwide, uniting more than 750 operators with over 350 companies in the broader mobile ecosystem, including handset and device makers, software companies, equipment providers and internet companies, as well as organisations in adjacent industry sectors. The GSMA also produces the industry-leading MWC events held annually in Barcelona, Los Angeles and Shanghai, as well as the Mobile 360 Series of regional conferences.

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