This document discusses mobile sector taxation and regulator's good practices. It notes that regulators play a role in promoting mobile services coverage. As technology evolves, regulatory bodies and governments must simplify mobile taxation models to help deploy new platforms. The document outlines economic benefits of mobile services and trends in mobile broadband growth. It argues that increasing mobile taxation may reduce economic and social benefits and risks limiting network development and data uptake. The document proposes that taxation should account for positive impacts of mobile and that complex tax systems increase costs and deter investment.

1. Mobile Sector Taxation
Regulator’s Good Practices
INDEX
1. INTRODUCTION
2. REGULATORY FRAME
3. MOBILE SERVICES ECONOMIC BENEFITS
4. ECONOMIC TRENDS IN MOBILE BROADBAND
5. MOBILE SECTOR TAXATION
6. GOVERNMENT & REGULATOR´S TAXES
7. REFERENCES

2. 1.INTRODUCTION
Regulators plays a huge role on promoting extending
coverage of mobile services, in order to reach the more
quantity of population possible.
On this 4G & future 5G age, we see a fast pace of
technology evolution and many platform’s changes &
innovation in services which allows people to
communicate and make business.
On that sense, regulatory bodies & governments have
to ‘modify/simplify’ their mobile taxation models, to help
MNOs to deploy the necessary technological plattforms.
Mobile Sector Taxation
Regulator’s Good Practices

3. 2.REGULATORY FRAME
This is set by a regulator/governements body/entity, in
order to determines the taxation models and fees, that
are going to be payed/accounted by MNO´s as part of the
economical return due to permits and licensing for RF
use and mobiles services provided to users.
Mobile Sector Taxation
Regulator’s Good Practices

4. 3.MOBILE SERVICES ECONOMIC BENEFITS
We know that mobile services are helping on personal,
local, regional, and copuntries economies in many ways
like:
Agriculture
Banking
Disasters response
Gender Equality
Health
Security
Energy efficiency
eWaste
Mobile Sector Taxation
Regulator’s Good Practices

5. 3.MOBILE SERVICES ECONOMIC BENEFITS
Mobiles services also have other benefits/impacts on
other s areas of personal, social developments like:
Image Credit: GSMA Training
Mobile Sector Taxation
Regulator’s Good Practices

6. 3.MOBILE SERVICES ECONOMIC BENEFITS
On this chart we can see the economy contribution of this new digital age provided
by mobile telecom services.
Image Credit: GSMA Training
Mobile Sector Taxation
Regulator’s Good Practices

7. 4.ECONOMIC TRENDS IN MOBILE BROADBAND
Mobile broadband increase productivity and economic grow, in the following ways:
•Information flow
•Innovation
•Entrepreneurship
•Labour enhancement
•Financial capital access
Image Credit: Deloite/GSMA/CISCO. Impact of mobile 2014
Mobile Sector Taxation
Regulator’s Good Practices

8. 4.ECONOMIC TRENDS IN MOBILE BROADBAND
In order to satisfy this growing data demand, Mobile Network Operators have to
increase their network capacity.
This demand represents a big challenge for regulator & governements, since they
have the duty to collect taxes and fees from MNOs.
Taxation that does not follow best pracrtices, risk limiting access to mobile
services and harming economic growth.
The effectivenes of tax systems depends on governments and regulators, so they
should to align mobile sector taxation with international best practices to provide
incentives for compsumtion and investment.
They must ensure that taxation policy does not distort incentives to consume &
invest.
Mobile Sector Taxation
Regulator’s Good Practices

9. 4.ECONOMIC TRENDS IN MOBILE BROADBAND
FIVE PRINCIPLES
Images Credit: GSMA Training
Mobile Sector Taxation
Regulator’s Good Practices

10. 4.ECONOMIC TRENDS IN MOBILE BROADBAND
Images Credit: GSMA Training
Increase of mobile-specific taxation
may reduce the economic and social
benefits generated by mobiles
services and risk endangering the
development and uptake of wireless
data services
Mobile Sector Taxation
Regulator’s Good Practices

11. 5.MOBILE SECTOR TAXATION
Taxes on mobile services fails to account for the
positive extarnalities that mobile creates.
Complex and uncertain tax systme increase the cost
of compliance and deter investment.
Taxes on revenues deter investment in infrastructure
over and above taxes on profits.
Taxes may create a disproporcionate burden for
poorer comsumers
Mobile Sector Taxation
Regulator’s Good Practices

12. 5.MOBILE SECTOR TAXATION
The transmission system for mobile sector taxation.
Image Credit: GSMA Capacity Building
Mobile Sector Taxation
Regulator’s Good Practices

13. 6. GOVERNMENT & REGULATOR´s TAXES
Image Credit: GSMA Capacity Building
Mobile Sector Taxation
Regulator’s Good Practices

14. 6. GOVERNMENT & REGULATOR´s TAXES
Regulators and governments have to work together to
simplify their current taxation model in order to promote
compsumtion & investment on mobile networks, and to
generate GDP growth.
Mobile Sector Taxation
Regulator’s Good Practices
Image Credit: GSMA Capacity Building

15. 7. REFERENCES
GSMA Capacity Building Reports
https://www.gsma.com/mobilefordevelopment/resources/taxing-mobile-connectivity-sub-saharan-africa-review-
mobile-sector-taxation-impact-digital-inclusion/
https://www.gsma.com/mobilefordevelopment/resources/taxing-mobile-connectivity-latin-america-review-mobile-
sector-taxation-impact-digital-inclusion/
https://www.gsma.com/mobilefordevelopment/resources/reforming-mobile-sector-taxation-argentina-path-towards-
efficient-tax-system-greater-digital-inclusion-increased-prosperity/
GSMA Capacity Building Blogs
https://www.gsma.com/mobilefordevelopment/programme/connected-society/pakistans-new-tax-reforms-path-
affordable-mobile-ownership-use/
https://www.gsma.com/mobilefordevelopment/programme/connected-society/positive-outlook-nigers-digital-
inclusion-economy-set-rise-result-mobile-tax-reductions/
Mobile Sector Taxation
Regulator’s Good Practices