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The Making of Uganda's Mobile Money

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The Making of Uganda's Mobile Money gbnng Working Paper 123 There and Back Again: The Making of Uganda’s Mobile Money Tax Adrienne Lees and Doris Akol July 2021 ICTD Working Paper 123 There and Back Again: The Making of Uganda’s Mobile Money Tax Adrienne Lees and Doris Akol July 2021 There and Back Again: The Making of Uganda’s Mobile Money Tax Adrienne Lees and Doris Akol ICTD Working Paper 123 First published by the Institute of Development Studies in July 2021 © Institute of Development Studies 2021 ISBN: [978-1-78118-825-5] DOI: 10.19088/ICTD.2021.012 This is an Open Access paper distributed under the terms of the Creative Commons Attribution Non Commercial 4.0 International license, which permits downloading and sharing provided the original authors and source are credited – but the work is not used for commercial purposes. http://creativecommons.org/licenses/by-nc/4.0/legalcode Available from: The International Centre for Tax and Development at the Institute of Development Studies, Brighton BN1 9RE, UK Tel: +44 (0) 1273 606261 Email: [email protected] Web: www.ictd.ac/publication Twitter: @ICTDTax Facebook: www.facebook.com/ICTDtax IDS is a charitable company limited by guarantee and registered in England Charity Registration Number 306371 Charitable Company Number 877338 2 There and Back Again: The Making of Uganda’s Mobile Money Tax Adrienne Lees and Doris Akol Summary This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in 2018. We examine the unusual source of the proposal, how this particular tax diverged from the usual tax policymaking process, and whether certain key stakeholders were excluded. We argue that weaknesses in the tax policymaking process undermined the quality of policy design, and resulted in a period of costly, and avoidable, policy adjustment. This case study is relevant for Uganda as well as for other low-income countries which could be exposed to similar challenges in designing effective taxes for the mobile money industry. Keywords: mobile money; taxation; policymaking process. Adrienne Lees is a Research Officer at the International Centre for Tax and Development, at the Institute of Development Studies. From 2017 to 2019, she was an ODI Fellow in the Tax Policy Department of the Ministry of Finance, Planning and Economic Development in Uganda. During her Fellowship, Adrienne was closely involved in researching, developing, and drafting Uganda’s first Domestic Revenue Mobilisation Strategy. Doris Akol is a Senior Policy and Engagement Advisor for the DIGITAX programme at the International Centre for Tax and Development. She has over 20 years of experience in taxation policy and administration and has held various positions in the Uganda Revenue Authority. Most recently, until March 2020, she was the Commissioner General and a member of the Board of Directors. Doris was also a member of the Council of the African Tax Administrators’ Forum (ATAF) from 2014 to 2020. 3 Contents Summary 3 Acknowledgements 6 Acronyms 6 Introduction 7 1 Study context and methodology 10 1.1 The importance of mobile money in Uganda 10 1.2 Methodology 11 2 The Ugandan tax policymaking process 11 2.1 The planning phase 13 2.2 The developmental phase 13 2.3 The approval phase 13 2.4 The legislative phase 14 2.5 The implementation phase 14 3 The approach to the mobile money tax 14 3.1 Planning phase: the budgetary background 14 3.2 Developmental phase 15 3.2.1 Policy initiation and motivation 15 3.2.2 The response from the MFPED 17 3.3 Legislative phase: Parliamentary process and debate 18 3.4 Implementation phase 20 3.4.1 Public response 20 3.4.2 The amendment process 20 3.5 Revenue performance 21 4 Where did the tax policymaking process fail? 22 5 Policy recommendations 24 5.1 Should the tax be kept, amended further, or repealed? 24 5.2 What does good tax policymaking look like? 25 5.2.1 Use a medium-term agenda for tax policy 25 5.2.2 Establish and publicise a robust tax policy process 25 5.2.3 Adopt rigorous policy appraisal standards 25 5.2.4 Create a two-way bridge between the political and technical spheres 26 6 Conclusion 26 Appendix 27 References 29 Figures Figure 1.1 Growth in the mobile money market in Uganda (2009 to 2019) 11 Figure 2.1 The Ugandan tax policymaking process 12 Figure 3.1 Tax-to-GDP ratios in sub-Saharan Africa (2008 to 2018) 15 Figure 3.2 Example of taxes and fees applied to a person-to-person (P2P) transfer 18 4 Figure 3.3 Google Trends: search interest in Uganda (2018) 19 Figure 3.4 Trends in mobile money transaction volumes and values 21 Figure 3.5 Revenue performance of the mobile money tax, July 2018 to November 2020 22 Figure 4.1 Mobile money tax timeline 23 Figure A1 Abbreviated structure of the Ministry of Finance, Planning and Economic Development 28 Table Table A1 Summary of 2018 Excise Duty Amendment Bill 27 5 Acknowledgements We are very grateful to Christopher Wales for nurturing this paper, for sharing substantial insights on tax policymaking processes, and for providing extensive comments on previous drafts. For useful comments and improvements on earlier versions, we thank Giulia Mascagni, Fabrizio Santoro and Laura Muñoz. We also thank three anonymous ICTD Working Paper Series reviewers for their insightful comments and contributions. We are also grateful to various senior officials from the Uganda Revenue Authority and the Ministry of Finance, Planning and Economic Development for their comments, their experiences, and their frankness in discussing some of the issues in this paper. Finally, we thank the Bill and Melinda Gates Foundation for providing funding to support this project. Acronyms BOU Bank of Uganda DRM Domestic revenue mobilisation DRMS Domestic Revenue Mobilisation Strategy GOU Government of Uganda MFPED Ministry of Finance, Planning and Economic Development MNO Mobile network operator MP Member of Parliament P2P Person-to-person TPD Tax Policy Department URA Uganda Revenue Authority 6 Introduction Mobile money is one of the most prominent and powerful financial sector innovations of the past decade for low-income countries, particularly in East Africa (Suri 2017). The service enables mobile phone users to deposit, transfer, and withdraw cash without having access to a traditional bank account. Initially dominated by inter-person transfers, the service has expanded to include a wide range of other payment capabilities, including utility bills, taxes, licences, and retail, and several governments have experimented with using mobile money to facilitate social transfers (Aron 2018). More recently, there have been a number of financial innovations using mobile money to deliver other products, such as microcredit and loans. A growing body of empirical studies have documented the potential benefits of the expansion of mobile money, including accelerating financial inclusion, increasing savings mobilisation and consumption, and improving resilience to shocks by reducing the transaction costs involved in domestic remittances (Jack and Suri 2016, 2014; Aron 2018; Munyegera and Matsumoto 2016; Riley 2018). As the sector, and its turnover, has grown, governments are increasingly viewing mobile money as a convenient tax handle.1 This is especially true for governments facing pressures, both domestic and external, to increase domestic revenue mobilisation and reduce the reliance on aid and borrowing to fund public services. The resulting tax measures are often controversial and have drawn sharp criticism from those who fear that they will undermine the growth of nascent digital finance sectors and the development gains that (digital) financial inclusion is claimed to enable (Adegoke 2018; Ndung’u 2019; UNCDF 2018). Uganda presents an interesting case study of this trend. On 1 July 2018, the government introduced an especially contentious new tax of 1 per cent on the value of all mobile money transactions. This formed one part of a package of excise duty amendments looking to mobilise more revenue from the telecommunications and financial sectors, including a new and unpopular charge of UGX 200 (US$ 0.052) per day to access social media3 and increased tax rates on the fees charged by mobile money providers and financial institutions (Government of Uganda 2018a).4 The mobile money tax legislation was initially drafted such that every stage of a mobile money transfer was taxed – depositing, sending, receiving, and withdrawing the money. These were identified as separate, and thus individually taxable, transactions. In effect, one transfer between two users might have been taxed up to four times. After widespread public outcry and significant challenges in implementation, the tax rate was adjusted to 0.5 per cent and restricted to withdrawals in November 2018. What was the origin of this ultimately flawed measure? What did the policymaking process look like? Were established policy processes bypassed or undermined? Who was involved and who was excluded? These are the key questions we seek to answer in this paper. This paper examines and critiques the tax policymaking process followed during the introduction, and the later adaptation, of the mobile money tax. Through this case study, we highlight the risks posed by shortcomings in Uganda’s current approach to tax policymaking. A well-engineered process 1 A ‘tax handle’ typically refers to a part of the economic system to which taxes can be attached. 2 1 US Dollar equates to approximately 3,700 Ugandan Shillings (UGX) (based on the average exchange rate in 2019). This exchange rate is used throughout the paper. 3 The Excise Duty Act in Uganda (see Government of Uganda 2018a) applies this tax to ‘over the top services’, which are defined in the Act as ‘the transmission or receipt of voice or messages over the internet protocol network and includes access to virtual private networks’.
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