Mobile taxes and fees: A toolkit of principles and evidence 2014
This report considers the consistency of mobile taxation policies with established best practice principles by examining the mobile taxation burden and its impact across 19 countries. Across these 19 markets, over USD 3 in every USD 10 of mobile revenue was transferred to the government in the form of taxes, regulatory fees or other charges. These excessive levels of taxes and fees are not consistent with established taxation principles and is hindering mobile growth and its socio-economic benefits. The report identifies priority areas for taxation reform and three broad recommendations for governments to address the issues identified in the report.