Taxing mobile connectivity in Asia Pacific 2018

The positive contribution of the mobile sector to the economy is well recognised. However, the tax treatment of the sector is not always aligned with best-practice principles of taxation and can affect the levels of development of digital societies across a region.

This GSMA research on mobile sector taxation and its impact on digital inclusion and economic & social development in Asia Pacific, highlights the taxes applied to mobile services and how certain taxes can raise the affordability barrier and reduce the ability for citizens to be digitally included. It also explores the impact of uncertain tax regimes on operators’ ability to continue investing in new networks.