Digital inclusion and mobile sector taxation 2016

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 taxation is creating barriers to consumer access.

Our annual global tax study, Digital Inclusion and Mobile Sector Taxation 2016, analyses mobile taxes and fees and their relationship with affordability and adoption of mobile services to assess the extent to which they represent a barrier to connectivity around the world. Thirty developing world countries were selected by the GSMA for analysis: twelve in the Middle East and Africa, ten in Latin America and eight in Asia, with a further five developed world economies also considered for comparison.