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    <subfield code="a">Deloitte LLP</subfield>
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  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Digital Inclusion and Mobile Sector Taxation 2016 The impacts of Sector-Specific Taxes and Fees on the Affordability of Mobile Services</subfield>
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    <subfield code="b">GSM Association</subfield>
    <subfield code="c">2016</subfield>
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    <subfield code="a">25p.</subfield>
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    <subfield code="a">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.</subfield>
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    <subfield code="a">Digital Sector Taxation</subfield>
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    <subfield code="u">iffoadatabase.trustafrica.org/iff/Digital-Inclusion-and-Mobile-Sector-Taxation-2016.pdf</subfield>
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    <subfield code="c">CF</subfield>
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    <subfield code="c">757</subfield>
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