00888nam a22001097a 4500100001700000245014000017260002600157300000900183520046600192650002800658856009200686  aDeloitte LLP  aDigital Inclusion and Mobile Sector Taxation 2016 The impacts of Sector-Specific Taxes and Fees on the Affordability of Mobile Services  bGSM Associationc2016  a25p.  aThis 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.  aDigital Sector Taxation  uiffoadatabase.trustafrica.org/iff/Digital-Inclusion-and-Mobile-Sector-Taxation-2016.pdf