The impact of mobile money taxation on SACCOS and their members in Tanzania

The research project will answer the following research question: What is the impact of the mobile money tax on the usage, demand, and perception of mobile money services of Micro and Small Enterprises (MSEs) in Tanzania?

The researchers will examine the payment behavior of loan repayments by SACCOS members in Tanzania with a focus on the impact of taxes levied since the introduction in July 2021 and the subsequent tax adjustments until December 2022.

The history of the tax levy and the timing of tax adjustments over time since its introduction will be examined and considered in the data analysis.