About the Project
Background, methodology, and presentation of FERDI and CERDI behind this research tool on telecommunications taxation.
FERDI
The Foundation for Studies and Research on International Development (FERDI) is a French foundation established in 2003 whose mission is to contribute to the production and dissemination of knowledge on international development issues, particularly in support of the poorest countries.
It supports and coordinates research in development economics, mobilizes high-level experts, and produces analyses aimed at policy makers and international organizations.
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FERDI is associated with the Centre for Studies and Research on International Development (CERDI) at the University of Clermont Auvergne (UCA), one of the leading research centers in development economics in France.
Together, FERDI and CERDI form an internationally recognized academic center of excellence for their work on taxation, public finance, and sustainable development in developing countries.
The Telecom Project
This project is part of FERDI's work on taxation in developing countries. It aims to measure and compare the effective tax burden on mobile network operators in Africa.
This website is the interactive version of FERDI Working Paper WP348: Effective Tax Burden on Mobile Network Operators in Africa
The telecommunications sector, and mobile telephony in particular, plays a central role in the economic development of African countries. However, it is often subject to significant sector-specific taxation, which can hamper investment and access to digital services. This study provides a rigorous and comparative measurement of this tax burden across 30 countries on the continent.
Methodology — Indicators
The methodology is based on the calculation of average effective tax rates (AETR) that measure the share of value added or income levied in the form of taxes, taking into account all mandatory charges.
AETR_std
Standard average effective tax rate. Reference rate calculated using the baseline methodology.
AETR
Total average effective tax rate, including all levies — notably license costs.
AETR_nolic
AETR calculated excluding license costs, to isolate taxation from regulatory fees.
AEGTR
Average Effective General Tax Rate — share of standard taxes (CIT, VAT, etc.) in the total burden.
AETRECITMax
Maximum theoretical contribution of corporate income tax to the total effective tax rate.
AESTR
Average Effective Specific Tax Rate — share of telecom-specific taxes in the total burden.
AESTRAdQuantum
Ad quantum component of the AESTR — fixed-amount taxes applicable to telecom operators.
AESTRAdValorem
Ad valorem component of the AESTR — percentage-of-revenue taxes specific to telecom.
Contact
FERDI
63, boulevard François Mitterrand
63000 Clermont-Ferrand, France
www.ferdi.fr
CERDI — University Clermont Auvergne
26, avenue Léon Blum
63000 Clermont-Ferrand, France
cerdi.uca.fr
Reference document
FERDI Working Paper 348 available in open access on the FERDI website.
Download the paper