2024-06-10-世界银行-非洲数字基础设施服务的税收和准财政费用（英）_81页_1mb

Summary of Taxes and Parafiscal Fees on Digital Infrastructure Services in Africa

1. Introduction and Context:
   Taxes and parafiscal fees on telecom operators and users in Africa are generally higher than those in other economic sectors and regions, creating significant barriers to digital inclusion and economic transformation. Countries levy a wide range of taxes, including CIT, VAT, customs duties, regulatory fees, and USF contributions, resulting in complex and regressive taxation.

2. High Fiscal Burdens:

   • Operators are taxed under both general taxes (e.g., CIT at higher rates than other sectors in some countries) and sector-specific taxes (e.g., excise duties, customs duties on equipment).
   • Users face additional taxes such as handset duties, activation fees, and usage taxes (e.g., data and calls), making connectivity unaffordable for many, especially low-income groups.
   • In 2017, telecom taxes accounted for up to 34% of market revenue in Tanzania and nearly a third of mobile sector revenue globally.

3. Alignment with Tax Principles:
   African telecom taxes often fail to align with fundamental tax principles:

   • Efficiency: Excise taxes distort prices and investment decisions, reducing digital service usage and network expansion.
   • Equity: Taxes on necessities (e.g., handsets, basic services) are regressive, disproportionately affecting low-income users.
   • Simplicity: Complexity arises from multiple taxes, unclear regulations, and lack of transparency, hindering compliance and investment.

4. Taxes and Fees on Telecom Operators:

   • CIT: Some countries impose higher CIT rates on telecom operators than other sectors (e.g., Angola, Guinea, Tunisia).
   • Customs Duties: Equipment imports face high tariffs (e.g., base stations, handsets), increasing operational costs.
   • Regulatory Fees: Many nations impose fees based on turnover (e.g., licensing, USF contributions), creating inefficiencies.
   • Exemptions and Incentives: Investment incentives exist, but discriminatory taxes persist.

5. Taxes and Fees on Users:

   • Handsets/Access Devices: High import duties and VAT on phones and SIM cards increase entry barriers.
   • Activation/Connection Fees: Fixed charges make services unaffordable for low-income groups.
   • Usage Taxes: Excise duties on calls, SMS, and data in countries like Ghana, Uganda, Tanzania disproportionately impact usage affordability.

6. Policy Recommendations:
   Governments should reform the telecom tax system by:

   • Re-evaluating the tax framework to reduce distortions.
   • Ensuring simplicity through transparent, revenue-neutral policies.
   • Enhancing equity by minimizing over-taxation and harmonizing rates with other sectors.
   • Aligning with global tax reforms (e.g., OECD/G20 BEPS).
   • Maximizing stakeholder involvement for better policy design and implementation.

Table: Summary of Reform Recommendations