An analysis of the Average Effective Tax Rate of Orange subsidiaries in 9 African countries

The objectives of this project were initially to identify in 3 African countries -Guinea, Niger, and the Democratic Republic of Congo- the different tax regimes applied to telecommunication companies since the day they obtain their license.

Complete • May 01, 2018 > January 31, 2019

In a second step, the objective was to determine the tax pressure on Orange subsidiaries in the three countries, using a model similar to the FARI (Fiscal Analysis of Resource Industries) model. Meetings with the various subsidiaries' finance directors allowed to validate the consistency of the hypothesis and results found. 

In November 2018, the results were presented to Orange Middle East and Africa finance executives in Paris. It led to the renewal of the approach used in 6 additional countries: Burkina Faso, Cameroon, Côte d'Ivoire, Mali, Morocco, and Senegal. The final report was delivered in January 2019. 

At the invitation of Orange, Grégoire Rota-Graziosi, Director of CERDI, Faycal Sawadogo, PhD candidate of CERDI, and Christophe Angely, Director of Strategy at FERDI presented the study at the Mobile World Congress 2019 in Barcelona during a round table on the future of taxation in a digitalizing world (GSMA Ministerial Program). Then, they presented the study at the Mobile 360 series West-Africa in Abidjan. 

A research paper with Orange explaining the approach is in progress. For reasons of confidentiality, a model based on a representative telecommunications company will be built and will serve as a basis for the application of the method.


  • Centre d'études et de recherches sur le développement international (CERDI)

With the support of

  • Orange