Effects of Tax on Mobile Money Use: Case Study of Busakiira Sub-county, Mayuge District

Abstract

The main purpose of the study was to find out the effects of tax on mobile money use, Case study of Busakiira sub county Mayuge district. Primary data was used , SPSS and Stata were used for analysis. Uni-variate analysis was carried out mainly using frequency tables for the categorical variables and this indicated that 82% of the respondents were currently using mobile money and also 62% of the respondents were female while as rest were female, bi variate analysis was done using chi-square distribution and conclusions were made at 5% level of significance and then a multivariate analysis was done that is logistic regression analysis. The results from the bi-variate analysis showed that there is a relationship between mobile money use and Sex, Marital status. They also indicated that there is no relationship between mobile money use and gender of the respondents, house hold size, average monthly income and change in the volume of money transacted (Effect of tax). Under multivariate analysis, it is indicated that gender, age, level of education, House hold size, Average monthly income are insignificant predictors of individuals of either an individual uses mobile money or not that means an individual’s use of mobile money does not depend on any of the above variables.