Pré-Publication, Document De Travail Année : 2025

Effective Tax Burden on Mobile Network Operators in Africa

Résumé

This study presents a comprehensive analysis of the tax burden on the mobile telecommunications sector across twenty-nine African countries, encompassing both general taxation and sector-specific levies. To conduct this assessment, we develop a model of a representative mobile network operator, referred to as TELCO, and compute its Average Effective Tax Rate (AETR) by incorporating both standard tax obligations and industry-specific fiscal charges. The average AETR is significantly high, ranging from 77 percent to 116 percent (or 44 percent to 83 percent when excluding license fees), depending on the assumed indirect tax incidence. Notably, the AETR exhibits a regressive pattern, whereby the relative tax burden decreases as gross profitability rises. This regressivity is largely attributable to the structural design of the tax system, which relies predominantly on indirect taxation.
Fichier principal
Vignette du fichier
WP348_Rota-Graziosi_web_compressed.pdf (979) Télécharger le fichier
Origine Publication financée par une institution
licence

Dates et versions

hal-04938960 , version 1 (10-02-2025)

Licence

Identifiants

  • HAL Id : hal-04938960 , version 1

Citer

Daouda Bamba, Alou Adessé Dama, Grégoirerota-Graziosi Ferdianduniversityclermontauvergne. Effective Tax Burden on Mobile Network Operators in Africa. 2025. ⟨hal-04938960⟩
0 Consultations
0 Téléchargements

Partager

More