It is well recognised that the mobile sector makes a positive economic contribution. Taxation of the sector, however, is not always aligned with best practices, impacting the development of global digital economies.

This new GSMA report analyses mobile sector taxation over time and its impact on connectivity. The report aims to: highlight which taxes are applied to mobile services; identify how specific taxes can reduce affordability and citizens’ ability to participate in digital society; and explore the impact of uncertain tax regimes on operators’ ability to invest in new networks.