Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes DOI

Hannelore Niesten,

Isaac Kobina Amoako

Опубликована: Авг. 1, 2024

In the past decade, over 15 countries in Africa have implemented taxes on mobile money (MM) and other digital financial services (DFS). These aim to broaden tax base, sometimes target difficult-to- informal sector. However, hastily can pose risks, such as hindering sectoral growth, affecting consumer behaviour, failing generate expected revenue. Our research, a novel contribution field, compares fiscal legal frameworks Ghana Nigeria determine most effective approach MM DFS taxation. Summary of ICTD Working Paper 202.

Язык: Английский

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes DOI

Hannelore Niesten,

Isaac Kobina Amoako

Опубликована: Авг. 1, 2024

In the past decade, over 15 countries in Africa have implemented taxes on mobile money (MM) and other digital financial services (DFS). These aim to broaden tax base, sometimes target difficult-to- informal sector. However, hastily can pose risks, such as hindering sectoral growth, affecting consumer behaviour, failing generate expected revenue. Our research, a novel contribution field, compares fiscal legal frameworks Ghana Nigeria determine most effective approach MM DFS taxation. Summary of ICTD Working Paper 202.

Язык: Английский

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