Does taxation of digital financial services adversely affect the financial inclusion agenda? Lessons from a developing country
Despite strong evidence of the critical role of mobile money technology in deepening financial inclusion, the impact of taxing mobile money transactions on digital and financial inclusion remains an unexplored area of research. By drawing on the Unified Theory of Acceptance and Use of Technology mod...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2023-12-01
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| Series: | Digital Business |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666954423000145 |