Determination of the tax burden of mobile network operators in Africa

**Cerdi in partnership with Ferdi provides an online application to estimate the tax burden borne by mobile phone companies in 25 African countries.** <br /> The authors, Faycal Sawadogo (Cerdi PhD student and Ferdi research assistant) and Mohamed Aliou Tounkara (Ferdi research assistant) determine the average effective tax rate (TEMI) for the activity of a representative telecommunications company TELCO, built from the GSMA Intelligence database. This research project, led by Grégoire Rota-Graziosi, Director of Cerdi, aims to equip researchers and decision-makers with a tool for calculating the appropriate level of taxation for telecoms. The tool also includes analysis sections including a breakdown of tax revenues and TEMI between ordinary taxation and taxation specific to the telecommunications sector, beneficiary institutions, and a cross-sectoral comparison section. The cross-sectoral comparison covers three sectors: telecommunications, the gold mining sector and a standard sector without special taxation. The application also allows to give the hand to each user who can thus modify the parameters, hypotheses and data associated with the analysis. This tool was developed by the Centre for International Development Studies and Research (CERDI CNRS-UCA) in partnership with the Foundation for International Development Studies and Research (FERDI) under the aegis of the Initiative for Development and Global Governance (IDGM+). **Access:** <https://data.cerdi.uca.fr/telecom/> **Programme:** Taxation and development