Taxation

Mobile connectivity drives economic and social development, creates jobs, increases productivity and improves the lives of citizens. But people in lower-income groups, particularly women, are often faced with a trade-off between paying for mobile internet access or buying essential items for their families. Globally, about 3.4 billion people who live in areas covered by mobile broadband network do not use mobile internet.

The cost of mobile devices and services is impacted by a whole range of factors, many of which are outside the direct control of the mobile industry. In particular, sector-specific taxes, fees and other levies have a significant impact on affordability.

The GSMA works with the mobile industry and policymakers to promote best practice, pursue greater affordability and highlight the corresponding benefits of broader internet adoption, economic growth and social inclusion.

RESEARCH
State of the Industry and Trends

Rethinking mobile taxation to improve connectivity 2019

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Tuesday 19 Feb 2019 | 2019 | Global | Research & Reports | Taxation |

It is well recognised that the mobile sector makes a positive economic contribution. Taxation of the sector, however, is not always aligned with best practices, impacting the development of global digital economies.

Digital inclusion and mobile sector taxation 2016

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Friday 8 Jul 2016 | 2016 | Digital Inclusion | Global | Research & Reports | State of the Industry and Trends | Taxation |

The GSMA and Deloitte have partnered over a number of years to examine the role of taxation policies in promoting mobile industry growth and ultimately digital inclusion, especially in developing countries where sector-specific ...

Digital inclusion and mobile sector taxation 2015

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Tuesday 23 Jun 2015 | 2015 | Digital Inclusion | Global | Research & Reports | State of the Industry and Trends | Taxation |

Over the past 10 years, the GSMA has partnered with Deloitte to examine the role of taxation policies in promoting mobile industry growth and ultimately digital inclusion, especially in developing countries where sector-specific ...

Mobile taxes and fees: A toolkit of principles and evidence 2014

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Saturday 1 Feb 2014 | 2014 | Digital Inclusion | Global | Research & Reports | State of the Industry and Trends | Taxation |

This report considers the consistency of mobile taxation policies with established best practice principles by examining the mobile taxation burden and its impact across 19 countries. Across these 19 markets, over USD 3 in every USD 10 ...

What Is the Impact of Mobile Telephony on Economic Growth? 2012

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Thursday 1 Nov 2012 | 2012 | Digital Inclusion | Global | Research & Reports | Taxation |

The report ‘What Is the Impact of Mobile Telephony on Economic Growth?’ provides the first estimates of the impact of mobile data usage on GDP growth in developed and developing markets. The report draws from research of data usage and ...

Global Mobile Tax Review 2011

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Sunday 20 Nov 2011 | 2011 | Digital Inclusion | Global | Research & Reports | State of the Industry and Trends | Taxation |

This global tax benchmark reviewed the application of tax to the mobile sector for 111 countries. The report found that the average increase in tax, as a proportion of mobile usage costs, rose by over one per cent from 16.9 in 2007 to ...

Global Mobile Tax Review 2006-2007

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Wednesday 17 Oct 2007 | 2007 | Global | Research & Reports | Taxation |

This report builds on a 2005 report Tax and the Digital Divide and extends the benchmark of taxes levied on the ownership and use of mobile phones to 101 countries, representing about 85% of the global population. From a sample of 57 developing countries,

REGIONAL REPORTS
Asia Pacific and Greater China

Taxing mobile connectivity in Asia Pacific 2018

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Wednesday 25 Apr 2018 | 2018 | Latin America & the Caribbean | Research & Reports | Taxation |

The positive contribution of the mobile sector to the economy is well recognised. However, the tax treatment of the sector is not always aligned with best-practice principles of taxation and can affect the levels of development of digital societies across

Latin America & the Caribbean

Taxing mobile connectivity in Latin America 2017

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Saturday 17 Jun 2017 | 2017 | Latin America & the Caribbean | Research & Reports | Taxation |

This report explains how taxes levied on mobile services in Latin America exacerbates affordability issues, especially for those on lowest incomes. It also explores how, in a challenging investment environment, high taxes can restrict ...

Mobile telephony and taxation impact in Latin America 2012

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Saturday 1 Dec 2012 | 2012 | Latin America & the Caribbean | Research & Reports | Taxation |

Mobile telecommunications makes a significant socio-economic contribution, estimated as more than USD 177 billion across nine Latin American countries, including Brazil, Mexico, Argentina, Colombia, Chile, Peru, Ecuador, Uruguay and Panama. However, high t

The Impact of Taxation on the Development of the Mobile Broadband Sector 2011

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Thursday 1 Sep 2011 | 2011 | Latin America & the Caribbean | Research & Reports | Taxation |

The purpose of this study is to assess the impact of taxation on the development of the mobile broadband sector in emerging countries. It is based in case studies of five countries, four of which have enacted fairly heavy taxation regimes (Brazil, Mexico,

Middle East and North Africa

Delivering mobile connectivity in MENA: A review of mobile sector taxation and licence extension 2017

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Friday 7 Jul 2017 | 2017 | Middle East and North Africa | Research & Reports | Taxation |

The report provides an overview of the tax and fee regime applied to mobile services in seven MENA countries: Algeria, Egypt, Morocco, Tunisia, Jordan, Turkey and Saudi Arabia, covering key general taxes, such as VAT and corporation ...

Sub-Saharan Africa

Taxing mobile connectivity in Sub-Saharan Africa: A review of mobile sector taxation and its impact on digital inclusion 2017

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Saturday 7 Oct 2017 | 2017 | Research & Reports | Sub-Saharan Africa | Taxation |

This report provides an overview of the tax and fee regime applied to mobile services and its impact on affordability and investment in Sub-Saharan Africa. It explores how mobile sector taxation can raise the affordability barrier in ...

Surtaxes on International Incoming Traffic in Africa 2014

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Tuesday 16 Sep 2014 | 2014 | Digital Inclusion | Research & Reports | Sub-Saharan Africa | Taxation |

The report studies the effects of the Surtax on International Incoming Traffic (SIIT) in six countries in Sub-Saharan Africa and on regional integration. The report findings are in line with a recent similar publication from the ...

Mobile taxation – Surcharges on international incoming traffic 2011

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Saturday 17 Sep 2011 | 2011 | Digital Inclusion | Research & Reports | Sub-Saharan Africa | Taxation |

A new type of tax, a surtax on international inbound call termination or SIIT, has emerged in popularity in Africa. This tax centrally fixes the prices that operators can charge when terminating international inbound calls, which ...

Taxation and the growth of mobile services in sub-Saharan Africa 2008

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Thursday 1 May 2008 | 2008 | Research & Reports | Sub-Saharan Africa | Taxation |

The GSMA commissioned Frontier Economics to conduct a study into the impact of mobile industry taxation as consumers across sub-Saharan Africa face some of the highest mobile-specific taxes world-wide. This report builds on a 2007 GSMA report that examined

Taxation and the growth of mobile in East Africa 2007

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Monday 1 Jan 2007 | 2007 | Research & Reports | Sub-Saharan Africa | Taxation |

Mobile communications has a profound impact of social and economic development, including: This report updates the quantification of the economic impact that the mobile industry has in each of the East Africa Community member states: Kenya, Rwanda, Tanzan

COUNTRY REPORTS

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METHODOLOGY

Mobile taxation studies: Methodology documentation EY

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Wednesday 29 Apr 2020 | 2020 | Global | Taxation |

The GSMA and EY have prepared a series of studies of taxation and regulatory fees faced by the mobile sector in a number of countries. In each case, the analysis undertaken assesses the impact of proposed mobile sector tax and ...

Mobile taxation survey: A methodology note Deloitte

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Wednesday 1 Feb 2017 | 2017 | Global | Taxation |

The GSMA and Deloitte have prepared a series of studies of taxation and regulatory fees faced by the mobile sector in a number of countries. In each case, the analysis undertaken assesses the impact of proposed mobile sector tax and regulatory fee reforms