Digital Inclusion and Mobile Sector Taxation 2016 The impacts of Sector-Specific Taxes and Fees on the Affordability of Mobile Services Deloitte LLP Digital Sector Taxation This study, commissioned by the GSMA, analyses mobile taxes and fees and their relationship with affordability and adoption of mobile services to assess the extent to which they represent a barrier to connectivity around the world. Thirty developing world countries were selected by the GSMA for analysis: twelve in the Middle East and Africa, ten in Latin America and eight in Asia, with a further five developed world economies also considered for comparison. GSM Association 2016 2016 Text 25p. iffoadatabase.trustafrica.org/iff/Digital-Inclusion-and-Mobile-Sector-Taxation-2016.pdf