Reforming mobile sector taxation in Argentina
Mobile telephone services play an increasingly important role in supporting and delivering development, economic growth and social inclusion. In Argentina, 2G connectivity is ubiquitous but the country has not yet transitioned fully to next generation technologies, especially amongst low income and rural groups. In particular, the lack of affordability of mobile services is constraining the potential for further growth due to high levels of taxation in comparison to other sectors and regional benchmarks.
Through policy reform, the Government of Argentina has the opportunity to simplify and rebalance the current tax system applicable to the mobile sector, and realise its wider tax agenda. This report explores how tax reform can generate higher revenues for the Government in the medium-term along with significant economic and social benefits.