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Does the adoption of peer-to-government mobile payments improve tax revenue mobilization in developing countries?

Author

Listed:
  • Abdoul-Akim Wandaogo
  • Fayçal Sawadogo
  • Jesse Lastunen

Abstract

Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection. One solution to these challenges is person-to-government (P2G) mobile phone payments, adopted in a number of developing countries since the early 2000s. This study assesses the causal effect of P2G adoption on tax revenue using propensity score matching.

Suggested Citation

  • Abdoul-Akim Wandaogo & Fayçal Sawadogo & Jesse Lastunen, 2022. "Does the adoption of peer-to-government mobile payments improve tax revenue mobilization in developing countries?," WIDER Working Paper Series wp-2022-18, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2022-18
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2022-18-peer-to-government-mobile-payments-tax-revenue-mobilization-developing-countries.pdf
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    Cited by:

    1. Hoang, Thon T.C. & Nguyen, Dung T.K., 2023. "Women’s representation in parliament and tax mobilization," MPRA Paper 118367, University Library of Munich, Germany, revised 24 Aug 2023.
    2. Favourate Y. Mpofu, 2022. "Industry 4.0 in Financial Services: Mobile Money Taxes, Revenue Mobilisation, Financial Inclusion, and the Realisation of Sustainable Development Goals (SDGs) in Africa," Sustainability, MDPI, vol. 14(14), pages 1-24, July.
    3. Favourate y Mpofu, 2022. "Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 222-233, December.

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    Keywords

    Mobile money; Tax revenue; Propensity score matching; Developing countries;
    All these keywords.

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