The Impact of Taxation on the Development of the Mobile Broadband Sector
Authors: Dr. Raul L. Katz, Dr. Ernesto Flores-Roux and Dr. Judith Mariscal (Telecom Advisory Services, LLC).
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, Bangladesh and South Africa) and one (Malaysia) exhibiting a benign approach.
All five countries envision mobile broadband as a key lever to address the digital gap. Fiscal policies that apply a special tax to the telecommunications sector are inefficient.