Taxation of mobile operators in Africa

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Generally, mobile operators face a tax and parafiscal burden specific to the telecommunications sector, which tends to be higher than the general tax burden imposed on all companies. Surprisingly, the telecoms sector is even subjected to more taxes than gold mining in 15 African countries. The analysis includes an original, open-access database available at https://data.cerdi.uca.fr/telecom/ that facilitates replication and further analysis of the findings.