The impact of mobile money tax in Uganda: a case study of Kawempe Division
Nalubowa, Irene Viola
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This report explored the impact of mobile money tax in Uganda a case study of Kawempe Division. The main outcome variable was mobile money tax classified into ability to pay, convenience and certainty. The study used random sampling to obtain primary data. 70 respondents were sampled out of 100 from the population. Data collected was analyzed using STATA and it showed that majority of the mobile money agents are convenient with the mobile money tax. A multinomial logistic regression was used and it showed that the mobile money tax has no relationship with the used variables of age, sex, level of education, marital status, income, mobile network and the number of withdraws. The following were therefore recommended: The government should regulate taxes and diversify the mobile money industry with technology which eradicates fraud while making transactions.