Introduction To The “M-Tax” Mobile Payment Platform In Senegal: A Formative Evaluation Of The Reform

This project examines how Senegal’s mobile tax payment platform (m-tax) can strengthen tax compliance among informal small and medium-sized enterprises (SMEs). As part of the government’s ongoing digital tax reforms, researchers conducted a formative study with 500 informal vendors in Dakar’s largest markets to assess behavioral responses to digital payment options and peer comparison messages. The project aims to understand how simplifying payment methods and introducing digital tools can make tax compliance more accessible and efficient for small businesses. Insights from this work will inform the design of a future randomized evaluation as the m-tax platform expands across Senegal’s major markets.