Digital inclusion and mobile sector taxation in Brazil 2016

Mobile services in Brazil connect 70% of the population and deliver widespread socio-economic benefits. However, a number of barriers remain to connect the 65 million people in Brazil that still lack access to mobile services. Sector-specific taxes and fees, such as FUST, FUNTTEL and FISTEL, increase prices and affect affordability by affecting the tax burden on consumers and operators. This report estimates the impact of reforming taxation of the mobile sector and makes recommendations for wider reform to the sector.