世界银行-非洲数字基础设施服务的税收和准财政费用（英）-2024-81页_1mb

Summary

This report examines the tax and parafiscal fee landscape in Africa's telecom sector, highlighting the fiscal challenges and their impact on the digital economy. African countries impose a complex mix of taxes and fees on both telecom operators and users, resulting in high burdens that may hinder digital connectivity, investment, and inclusive growth. Key findings include:

Key Challenges:

1. High Tax Burden:

   • Telecom operators face high corporate income taxes (CIT) in some countries (e.g., Angola and Tunisia apply rates higher than the standard rate) as well as customs duties, regulatory fees, and universal service fund (USF) contributions.
   • Users bear additional taxes on handsets, activations, and telecom usage (e.g., excises, VAT, and international call surcharges).
   • Excise taxes on mobile services and data, such as those in Kenya (20%), Uganda (12%), and Tanzania (17%), increase prices and reduce affordability.

2. Misalignment with Tax Principles:

   • Efficiency: High taxes distort market behavior, discourage investment, and increase operational costs for operators and prices for consumers.
   • Equity: Regressive taxes disproportionately affect low-income groups, limiting access to digital services.
   • Simplicity: Complex, multi-layered tax systems create compliance challenges and enforcement issues.

3. Impact on Connectivity:

   • High taxes on devices and services reduce affordability, limiting digital inclusion.
   • Excessive taxation, especially on international calls or social media services, creates barriers to cross-border communication and trade.

Policy Recommendations:

1. Re-evaluate Tax Framework: Assess tax policy impacts, align with sound tax principles, and balance short-term revenue needs with long-term digital transformation goals.
2. Simplify and Transparency: Ensure clear, transparent legal frameworks for taxes and fees to improve compliance and reduce administrative costs.
3. Ensure Equitable Framework: Harmonize telecom taxes and fees with other sectors, minimizing over-taxation and reducing regressive elements.
4. Align with Global Tax Reforms: Streamline national tax systems with international standards (e.g., OECD/G20 BEPS initiative) to combat profit shifting and digital economy taxation challenges.
5. Maximize Stakeholder Engagement: Involve operators, consumers, governments, and civil society to improve policy design and implementation.

The report concludes that addressing these challenges through targeted reforms could unlock investments, enhance digital connectivity, and foster inclusive growth in Africa.