非洲数字基础设施服务的税收和准财政费用（英）2024

Investment Rating - The report does not explicitly provide an investment rating for the telecom sector in Africa Core Insights - The report analyzes the fiscal challenges faced by telecom operators and users in Africa, highlighting the high tax burdens that hinder digital economy governance and connectivity [13][14][20] - It emphasizes the need for a more efficient, fair, and simple fiscal framework to promote digital inclusion and economic growth [37][38] - The report identifies significant variability in tax approaches across African countries, leading to a complex array of taxes and parafiscal fees that are often misaligned with sound tax principles [14][21] Summary by Sections 1. Introduction to the Fiscal Challenges - The telecom sector in Africa faces high fiscal burdens, with nearly half of the population lacking access to mobile services and three-quarters not using mobile internet [23][24] - The tax environment significantly impacts investments and operational costs, contributing to the digital divide [23][25] 2. Fundamental Tax Principles - The report advocates for a tax framework that is efficient, simple, and equitable, which is essential for fostering digital transformation [21][37] 3. Taxes and Fees on Telecom Operators - Telecom operators face higher corporate income tax rates compared to other sectors, with rates varying from 15% to 35% across different countries [15][19] - Operators also incur customs duties and various regulatory fees, which are often not proportional to the costs of regulatory functions [16][27] 4. Taxes and Fees on Users of Digital Connectivity - Users are subject to multiple taxes, including VAT on handsets and services, activation fees, and excise taxes on usage, which raise the overall cost of connectivity [18][29] - These additional costs disproportionately affect low-income individuals and can limit access to digital services [18][20] 5. Tax Policy Considerations - The report recommends re-evaluating tax policies to minimize over-taxation and ensure a transparent legal framework for telecom companies and consumers [5][21] - It emphasizes the importance of stakeholder involvement in tax policy reforms to enhance the digital economy's growth [21][22] 6. Overview of Taxes and Fees - The report provides a classification of taxes and fees applicable to telecom operators and users, highlighting the significant portion of market revenue accounted for by sector-specific taxes [28][30] - It notes that sector-specific taxes can exceed general taxation, with mobile sector contributions to taxes being notably high in countries like Tanzania and Kenya [30][31]