Digital inclusion and mobile sector taxation 2015

Over the past 10 years, the GSMA has partnered with Deloitte 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 2015, measures the total tax contribution of the mobile industry in 26 markets, as well as taxes levied on mobile consumers in 110 markets. It identifies a number of key areas for tax reform to support consumer uptake of mobile as well as increase the mobile sector’s contribution to economic growth and government revenues.