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The tax burden on mobile network operators in Africa

Published on January 12, 2021 Updated on March 15, 2021

on the January 12, 2021

A new tool developed by Ferdi and Cerdi is online

The app

In the framework of an on-going research project on taxation in Africa, the FERDI and the CERDI are pleased to present a new web application on the taxation of telecommunications companies. With this new tool, scholars and policymakers can calculate the optimal level of tax rates for 25 countries.

The authors, Faycal Sawadogo (CERDI PhD student and FERDI research assistant) and Mohamed Aliou Tounkara (FERDI research assistant) determine the Average Effective Tax Rate (AETR) related to the activity of a representative telecommunication company TELCO, which is built on the GSMA Intelligence database, and supervised by Grégoire Rota-Graziosi, Director at Cerdi.

The tool also includes analysis sections including a breakdown of tax revenues and the AETR between general and mobile-special taxation, beneficiary institutions, and a cross-sectoral comparisons section. The cross-sectoral comparison considers three sectors: telecommunications, gold mining, and a standard field without any special taxation. The application also allows each user to modify the parameters, assumptions and data associated with the analysis.

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For more information, see the website.