Mobile taxation survey: A methodology note Deloitte
The GSMA and Deloitte have prepared a series of studies of taxation and regulatory fees faced by the mobile sector in a number of countries. In each case, the analysis undertaken assesses the impact of proposed mobile sector tax and regulatory fee reforms on the economy and quantifies the impact on key metrics including mobile penetration, taxation receipts and Gross Domestic Product (GDP).
This document sets out the methodology applied to estimate these impacts. The scope of this document is limited to a description of the general approach that holds across country studies; it does not provide a comprehensive methodology for individual countries. This methodology supplements the methodologies specific to each country, which are available in the annexes of the country tax studies. This document does not constitute step-by-step guidance for applying the modelling framework.