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Global Mobile Tax Review

Global Mobile Tax Review 2006-2007
Mobile phones are revolutionising the lives of millions of people and will continue to be the primary means for the great majority to access voice, data and internet services.

Taxation policy and levels have a direct effect on how this essential franchise is extended to the poorer sections of society. Tax regimes that recognise mobile phones as a need not a luxury benefit all stakeholders.

Our report
A GSMA report, ‘Global Mobile Tax Review 2006-2007’, builds on a 2005 report, ‘Tax and the Digital Divide’, and extends the benchmark of taxes levied on the ownership and use of mobile phones to 101 countries, representing about 85% of the global population.

It analyses the impact of reducing/removing consumer taxes on mobile services through considering the impact of tax changes on:

• A reduction in the price charged to the end customer
• The impact this change will have on mobile penetration and usage
• The subsequent impact on tax revenues and GDP (from a sample of 57 developing countries, the report finds that a 10% increase in mobile penetration leads to a 1.2% increase in the annual growth rate in GDP)

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