Mobile telephone services are playing an increasingly important role in supporting economic growth and social inclusion in the developing world. Mobile penetration and affordability enhance digital connectivity by expanding internet and broadband access, which in turn facilitate the reduction of barriers for trade, commerce, communication, service delivery, and human development. Examples of these benefits are seen in the form of financial inclusion via mobile payment platforms, digitally enabled local entrepreneurship, innovative health and education delivery systems, and growing numbers of e-government initiatives. This report analyses developments in the mobile sector and its tax treatment in Bangladesh, sets out potential options for tax policy reform, and estimates the impacts of these policy options on: the mobile sector, the wider economy and the Government’s fiscal position.
