Sector-specific taxes are levied on mobile consumers and operators in many countries. These include special communication taxes, such as excise duties on mobile handsets and airtime usage, USF contributions, contributions to technology funds, ad hoc levies and revenue-share levies on mobile operators. These taxes contribute to a high tax burden on the mobile sector that generally exceeds the burden on other sectors.
Taxation policies in relation to the IoT should create incentives for innovation and investment. They should take into account that this innovative industry has a positive impact on economic and social development, creating jobs, increasing productivity and improving the lives of citizens.
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