Mobile technologies and firm formalization: Evidence from Uganda

Marina Dodlova, Krisztina Kis-Katos, Anna Kochanova and Olivia Wirth

No wp-2023-99, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the costs of formalization, it could increase the number of firms filing corporate income tax. If these newly formalizing firms are also economically successful, they will contribute to the expansion of the tax base. Moreover, mobile technologies could also enhance firm performance directly, resulting in further increases in the tax base.

Keywords: Mobile technologies; Tax; Administrative data; Difference-in-differences; Firm performance; Uganda (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-bec and nep-iue
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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