TABLE OF CONTENTS
DECLARATION
APPROVAL
DEDICATION
ACKNOWLEDGEMENT iv
LIST OF ACRONYMS vii
TABLE OF CONTENTS
ABSTRACT
CHAPTER ONE 1
[NTRODUCTION 1
1.0 Introduction 1
1.1 Background to the study 1
1.1.1 Historical background Perspective 1
1.1.2 Theoretical perspective 2
1.1.3 Conceptual Perspective 3
1.1.4 Contextual Perspective 4
1.2 Problem statement
1.3 Purpose of the study 6
1.4 Specific objectives 6
1.5 Research Questions 6
1.6 Research Hypotheses 6
1.7 Scope of the Study 6
1.7.1 Geographical scope 7
1.7.2 Content scope! theoretical scope 7
1.7.3 Time scope 7
VII
1.8 Significance of the Study .~
1.9 Operational definition of key terms 8
CHAPTER TWO 9
LITERATURE REVIEW 9
2.0 Introduction 9
2.1 Theoretical Review 9
2.1.1 Technology Acceptance Model 9
2.2 Conceptual Framework 10
2.2.1 Review of related literature 11
2.2.1.1 Financial Inclusion 11
2.2.2 Empirical review of literature 11
2.2.3 Research gaps 13
2.3 Mobile Money Taxation 13
2.3.1 Negative effects of Mobile Money Services Usage 16
2,4 Effect of mobile money tax to the mobile money customers 17
2.5 Effect of mobile money tax to the mobile money agents 18
~HAPTER THREE 21
VIETIIODOLOGY 21
3.0 Introduction 21
3.1 Research Design 21
3.2 Population of the Study 21
3.3 Sample Size 21
3.4 Sampling Techniques 23
3.5 Sources of data 23
3.5.1 Secondary data Collection 23
ix
3.5.2 Primary Data collection 23
3.6 Data Collection Methods 23
3.6.lQuestionnaire Method 24
3.6.2 Response rate 24
3.7 Measurement of Variables 24
3.7.1 Validity of Instruments 24
3.7.2 Reliability of Instruments 25
3.7.3 Data Validity 25
3.8 Data Analysis 25
3.9 Ethical considerations 25
3.10 Limitation of the study 26
CHAPTER FOUR 27
DATA PRESENTATION, ANALYSIS AND INTERPRETATION 27
4.Olntroduction 27
4.1 Response rate 27
4.1.1 Background Information 28
4.1.2 Age of the respondents 29
4.1.3 Response on the level of education of the respondents 30
4.1.4: Distribution by Marital Status 31
4.2 To determine the effect of mobile money tax to the Airtel Company 32
4.3 To examine the effect of mobile money tax to the mobile money customers in Kabalagala.
4.4 To establish the effect of mobile money tax to mobile money Agents in Kabalagala 36
4.5: Data analysis and findings 38
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CHAPTER FIVE .39
SUMMARY, CONCLUSION AND RECOMMENDATIONS 39
5.0 Introduction 39
5.1 Summary of findings and interpretation 39
5.1.1 Objective one 39
5.1.2 Objective two 39
5.1.3 Objective three 40
5.2 Conclusion 40
5.3 Recommendations 41
5.4 Limitation of the study 42
5.5 Areas for further research 43
REFERENCES 44
APPENDICES 49
APPENDIX I 49
QUESTIONNAIRE 49
APPENDIX II: BUDGET 53
APPENDIX III: WORK PLAN AND TIMEFRAME 54
ABSTRACT The purpose of the study was to assess the effect of mobile money tax to mobile money users in Uganda in accordance to Airtel Uganda Kabbalagala perspective. The study was based on three specific objectives; to determine the effect of mobile money tax to ‘he Airtel Company, to examine the effect of mobile money tax to the mobile money customers in abalagala and to establish the effect of mobile money tax to mobile money Agents in ~abalagala It was based on a cross sectional descriptive survey design basing on the use of qualitative and quantitative approaches those mobile money operators in Makindye division, 4irtel Uganda Kabbalagala. Simple random sampling and purposive sampling techniques were ised in the study. Questionnaires were used to collect primary and secondary sources of data ‘I~om 50 out of 60 respondents, using simple random sampling. Data analysis was done using ~‘FSS~frequencies, Finally the report looked at the study results and gave the discussion of each finding. Therefore, here, data analysis, procedures and response rate are focused on. ~hen the findings according to objective one revealed that high taxes paid by mobile money perators reduce their profits which had a negative effect on the Mobile money company in ~.‘Iakindye division Kabalagala branch with 68% of respondents who strongly agreed and 20% agreed. According objective two, the positive effect of Mobile money reduces financial pains and difficulties in making payment indicate that customers are convinced with Cash flow management thus the credit management and have greatly increased overtime by response of ~8% and there are suggestions with mobile money, the poor have a simple and safe way to save “money for future healthcare costs and has greatly increased overtime by 59%.According to objective three, on average of the effect of mobile money to agents is that they face the problem fraud by the customers in Airtel money Kabalagala branch in Makindye Division Kampala district a negative effect that mobile money agents have no security in their operation of their services to customers and the findings over 73% levels of agreement on the areas provided / studied or selected and those who agreed with 15%. Having gone through this topic, it was reasonable to conclude that mobile money is increasingly becoming a critical part of then nation ‘s economy. It also serves as a source of government revenue and as such any tax imposed should not inhibit or limit the development of the industry. As it is applied today, the tax remains ambiguous leading to points of revenue leakage however it does not appear to significantiy 7istort the industry. Recommnendation, Based on the findings made from this research study, the following recommendations are therefore made: From the findings it is recommended that consultations between the revenue authority and stakeholders should be fostered and encouraged consultations with regulatory authorities, telecom companies and subscribers should be made norm prior and subsequent to the introduction of any tax in the telecommunications industry. therefore welcome you to have a humble time in reading this work. There are new and knowledge building findings in the work, a lot of inspirations.
