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Mobile technologies and firm formalization: Evidence from Uganda

Author

Listed:
  • Marina Dodlova
  • Krisztina Kis-Katos
  • Anna Kochanova
  • Olivia Wirth

Abstract

We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the costs of formalization, it could increase the number of firms filing corporate income tax. If these newly formalizing firms are also economically successful, they will contribute to the expansion of the tax base. Moreover, mobile technologies could also enhance firm performance directly, resulting in further increases in the tax base.

Suggested Citation

  • Marina Dodlova & Krisztina Kis-Katos & Anna Kochanova & Olivia Wirth, 2023. "Mobile technologies and firm formalization: Evidence from Uganda," WIDER Working Paper Series wp-2023-99, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2023-99
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    References listed on IDEAS

    as
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    Keywords

    Mobile technologies; Tax; Administrative data; Difference-in-differences; Firm performance; Uganda;
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