Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration
Ablam Estel Apeti,
Eyah Denise Edoh
Abstract:Making tax administration more efficient and maximising voluntary compliance is a very difficult task for developing countries. In this paper, we analyse the effect of mobile money payments on the quality of tax policy and administration for a large sample of countries in developing economies. We use the World Bank indicator on efficiency of revenue mobilisation as a measure of the quality of tax policy and administration and employ an entropy balancing method to show that mobile money payments improve the qua… Show more
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