Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

Consumer-level mobile money taxes are particularly controversial, and have sparked large-scale protests – prompting policy revisions in various countries, including Uganda, Côte d’Ivoire, and Benin. Ghana’s electronic transfer levy (e-levy) followed this trend of public dissent, and triggered the country’s first budgetary rejection since 1981. Not surprisingly, the trend in mobile money usage in Ghana showed a sharp decrease in overall volume and value of mobile money transactions after implementation of the tax. This was followed by a gradual rise back to usage before the e-levy, coinciding with a reduction in the rate. The strong reaction and trend in mobile money usage after revision make understanding what lies behind public perceptions and behaviour especially important for informing the ongoing debate within Ghana and the region.