Publication:
Taxes and Parafiscal Fees on Digital Infrastructure Services in Africa

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dc.contributor.authorWorld Bank
dc.date.accessioned2024-05-30T18:53:32Z
dc.date.available2024-05-30T18:53:32Z
dc.date.issued2024-05-30
dc.description.abstractThis technical background paper evaluates the progress of African nations in establishing effective fiscal frameworks for digital infrastructure across the continent. Through a comprehensive comparative analysis of legislative, tax, and regulatory policies in over 20 African countries, the report synthesizes insights on the status and trends of telecom taxes and parafiscal fees, aiming to inform policy recommendations. The assessment reveals a notable wide range of approaches to taxing the sector, resulting in the application of additional taxes compared to other economic activities and a complex array of taxes and parafiscal fees that are not always aligned with tax principles and public administration principles. Taxes discriminate among economic activities; some are regressive, and others are difficult to administer. Parafiscal fees are not proportionate to the cost of providing the service or are not used as a mechanism to boost the sector's efficiency or achieve specific sector goals. Compared to levels observed in other sectors and regions, a high tax burden on telecom operators and telecom consumers characterizes the African telecom landscape. Establishing a clear revenue strategy that coherently links tax policy with tax administration is crucial for supporting economic transformation and the growth of the digital economy in Africa.en
dc.identifierhttp://documents.worldbank.org/curated/en/099051924165515718/P1724171d3d30108f1a58a1216c204d8a7b
dc.identifier.doi10.1596/41628
dc.identifier.urihttps://hdl.handle.net/10986/41628
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesGovernance and the Digital Economy in Africa Technical Background Paper Series
dc.rightsCC BY-NC 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0/igo
dc.subjectINFRASTRUCTURE AND GROWTH
dc.subjectGOVERNANCE IN PUBLIC SECTOR
dc.subjectDIGITIZATION
dc.subjectINDUSTRY, INNOVATION AND INFRASTRUCTURE
dc.subjectSDG 9
dc.subjectPEACE, JUSTICE AND STRONG INSTITUTIONS
dc.subjectSDG 16
dc.subjectTELECOMMUNICATIONS
dc.titleTaxes and Parafiscal Fees on Digital Infrastructure Services in Africaen
dc.typeReport
dspace.entity.typePublication
okr.crossref.titleTaxes and Parafiscal Fees on Digital Infrastructure Services in Africa
okr.date.disclosure2024-05-30
okr.date.lastmodified2024-05-24T00:00:00Zen
okr.doctypeReport
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099051924165515718/P1724171d3d30108f1a58a1216c204d8a7b
okr.guid099051924165515718
okr.identifier.docmidP172417-d3d301b5-cb6b-428f-a58a-216c204d8a7b
okr.identifier.doihttps://doi.org/10.1596/41628
okr.identifier.externaldocumentum34321045
okr.identifier.internaldocumentum34321045
okr.identifier.report190413
okr.import.id4316
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099051924165515718/pdf/P1724171d3d30108f1a58a1216c204d8a7b.pdfen
okr.region.geographicalAfrica
okr.sectorICT Services,Public Administration - Information and Communications Technologies,Central Government (Central Agencies)
okr.themeFinancial Sector Integrity,Job Creation,Investment and Business Climate,Data Development and Capacity Building,Financial Stability,ICT,State-owned Enterprise Reform and Privatization,ICT Solutions,Finance,Private Sector Development,Regulation and Competition Policy,Public Sector Management,E-Government, incl. e-services,Jobs,Business Enabling Environment,Data production, accessibility and use,Transparency, Accountability and Good Governance,Public Administration
okr.topicInformation and Communication Technologies::ICT Applications
okr.topicInformation and Communication Technologies::ICT Data and Statistics
okr.topicInformation and Communication Technologies::ICT Economics
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.unitEFI-AFR2-GOV-FM & PS-2 (EAWG2)
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