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Taxing mobile connectivity in Sub-Saharan Africa

A review of mobile sector taxation and its impact on digital inclusion

GSMA Intelligence is today publishing its latest research on mobile sector taxation and its impact on digital inclusion in Sub-Saharan Africa.

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; this may have a distortive impact on the industry’s development. This report provides an overview of the tax and fee regime applied to mobile services and its impact on affordability and investment in Sub-Saharan Africa. It explores how mobile sector taxation can raise the affordability barrier in the region, undermining digital inclusion efforts. It also discusses how uncertain and complex taxation regimes affect operators’ ability to invest in infrastructure rollout.

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