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

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