世界银行-非洲数字基础设施服务的税收和准财政费用（英）.pdf

GOVERNANCEANDTHEDIGITALECONOMYINAFRICATECHNICALBACKGROUNDPAPERSERIESTaxesandParafiscalFeesonDigitalInfrastructureServicesinAfricaPublicDisclosureAuthorizedPublicDisclosureAuthorizedPublicDisclosureAuthorizedPublicDisclosureAuthorizedCopyright©2023TheWorldBank1818HStreetNWWashingtonDC20433Telephone:202-473-1000Internet:www.worldbank.orgDisclaimerThisworkisaproductofthestaffofTheWorldBank.Thefindings,interpretations,andconclusionsexpressedinthisworkdonotnecessarilyreflecttheviewsofTheWorldBank,itsBoardofExecutiveDirectors,orthegovernmentstheyrepresent.RightsandPermissionsThematerialinthisworkissubjecttocopyright.Anyqueriesonrightsandlicenses,includingsubsidiaryrights,shouldbeaddressedto:OfficeofthePublisherTheWorldBank1818HStreetNWWashington,DC20433USAFax:202-522-2422E-mail:pubrights@worldbank.orgBackgroundPaper:TaxesandParafiscalFeesintheTelecomSectorinAfricaiAcknowledgementsThisBackgroundNotewaspreparedbyHanneloreNiesten,Consultant,andTaniaBegazo,SeniorEconomist,withcontributionsfromRamiAmin(extended-termconsultant),SebastianPena(consultant),andMariluzCancho(consultant).TheBackgroundNotebenefitedimmenselyfromtheparticipation,assistance,andinsightsfromotherexperts.TheteamisespeciallygratefulforthefeedbackprovidedbythepeerreviewersJanLoeprickandJeromeBezzina,theinsightssharedbyChrisWalesandAnaCebreiro-Gómez,andthebackgroundworkconductedbyCoulson–Harneyandcountrycontributorstocollectinformationontaxesandfeesappliedinthetelecomsectoracross20countriesinAfrica.TheteamalsothanksAnaRuival,consultant,forsupportinthepreparationofthisnote.ThisNotewaspreparedaspartoftheproject"AfricaDigitalEconomyGovernanceandAnticorruption"(P172417),whichisco-ledbyJamesAnderson,TaniaBegazo,andGeorgianaPop.TheNoteconsolidatesfindingsfromdatacollectedandanalyzedin2020and2021.Whileperiodicupdateshavebeenmadetoenhancetherelevanceoftheinformation,readersareencouragedtocarefullyconsiderthecontextinwhichthedatawasoriginallycollected,asthismayinfluenceitspresentapplicabilityandaccuracy.BackgroundPaper:TaxesandParafiscalFeesintheTelecomSectorinAfricaiiStandardAbbreviationsandDefinedTermsThissectionexplainsthestandardtermsandabbreviationsusedinthispaper.Abbreviation/TermFullTerminology/DefinitionATAFAfricanTaxAdministrationForumAUAfricanUnionCASACommunicationsAuthorityofSouthAfricaCELSenegal’sContributionÉconomiqueLocaleCITCorporateincometaxCSTNigeria’sCommunicationServiceTaxDFIDDepartmentforInternationalDevelopmentDRCDemocraticRepublicofCongoEACEastAfricanCommunityECNSSouthAfrica’sElectronicCommunicationsNetworkServicesECOWASEconomicCommunityofWestAfricanStatesECSSouthAfrica’sElectronicCommunicationsServicesESFEnergySupportFundGATGrossannualturnoverGSMAGlobalSystemforMobileCommunicationsAssociationHSHarmonizedCommodityDescriptionandCodingSystemIDFImportDeclarationFeeITUInternationalTelecommunicationUnionMoFMinistryofFinanceMSMEMicro,SmallandMediumEnterpriseBackgroundPaper:TaxesandParafiscalFeesintheTelecomSectorinAfricaiiiNCCNigeriaCommunicationsCommissionNTRAEgypt’sNationalTelecomR