This book examines the tax burden on mobile network operators in thirty African countries using a detailed Average Effective Tax Rate (AETR) approach. It combines general and telecom-specific taxes to assess the fiscal pressure faced by firms over a 15-year investment horizon. Results reveal that sector-specific levies—such as licence fees and usage-based charges—are major drivers of high and often regressive tax burdens, with AETRs exceeding 100% in several cases. The book also explores how such taxation affects mobile adoption and digital inclusion, finding that excessive taxes can undermine investment and delay connectivity. Through cross-country and sectoral comparisons, it highlights the need for more balanced, growth-oriented fiscal strategies.
