Taxing Telecommunications In Developing Countries PDF Download
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Author | : Ms.Thornton Matheson |
Publisher | : International Monetary Fund |
Total Pages | : 42 |
Release | : 2017-11-15 |
Genre | : Business & Economics |
ISBN | : 1484329279 |
Download Taxing Telecommunications in Developing Countries Book in PDF, ePub and Kindle
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient “tax handle”. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Author | : T. Matheson |
Publisher | : |
Total Pages | : |
Release | : 2021 |
Genre | : |
ISBN | : |
Download Taxing Telecommunications in Developing Countries Book in PDF, ePub and Kindle
Developing countries apply numerous sector-specific taxes to telecommunications. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited competition likely creates rents that could efficiently be taxed. The authors look at how sector-specific taxes could best be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profts are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided, as should tax incentives, which are generally not needed to attract foreign capital.
Author | : Robert J. Saunders |
Publisher | : Baltimore : Published for the World Bank [by] the Johns Hopkins University Press |
Total Pages | : 420 |
Release | : 1983 |
Genre | : Technology & Engineering |
ISBN | : 9780801828294 |
Download Telecommunications and Economic Development Book in PDF, ePub and Kindle
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 128 |
Release | : 2023-02-24 |
Genre | : |
ISBN | : 9264396357 |
Download OECD Economic Surveys: Türkiye 2023 Book in PDF, ePub and Kindle
Alongside a fast recovery from the COVID-19 pandemic, macroeconomic policies and high commodity prices have contributed to surging inflation, growing external imbalances and implicit liabilities. These vulnerabilities reduce the economy’s resilience to shocks.
Author | : David Mhlanga |
Publisher | : Springer Nature |
Total Pages | : 387 |
Release | : 2023-07-11 |
Genre | : Business & Economics |
ISBN | : 3031286863 |
Download The Fourth Industrial Revolution in Africa Book in PDF, ePub and Kindle
This edited volume, the third in a three-volume set, discusses implications of The Fourth Industrial Revolution (4IR) in Africa. By rebuilding natural ecosystems, linking billions to digital networks, and better managing assets, the world may be able to undo the damage done by the industrial revolutions. There are, however, significant concerns that institutions will not be able to adapt, that governments will not adopt and regulate new technologies to reap their benefits, that power shifts will result in serious new security threats, that inequality will increase, and that societies will break apart. Written by an international panel of experts, analyzes the potential of smart technology across sectors and industries in Africa to bring about long-term, sustainable growth.
Author | : Mr.Amadou N Sy |
Publisher | : International Monetary Fund |
Total Pages | : 61 |
Release | : 2019-02-14 |
Genre | : Business & Economics |
ISBN | : 1484385667 |
Download FinTech in Sub-Saharan African Countries Book in PDF, ePub and Kindle
FinTech is a major force shaping the structure of the financial industry in sub-Saharan Africa. New technologies are being developed and implemented in sub-Saharan Africa with the potential to change the competitive landscape in the financial industry. While it raises concerns on the emergence of vulnerabilities, FinTech challenges traditional structures and creates efficiency gains by opening up the financial services value chain. Today, FinTech is emerging as a technological enabler in the region, improving financial inclusion and serving as a catalyst for the emergence of innovations in other sectors, such as agriculture and infrastructure.
Author | : Mario Mansour |
Publisher | : International Monetary Fund |
Total Pages | : 29 |
Release | : 2019-09-26 |
Genre | : Business & Economics |
ISBN | : 1513515489 |
Download How to Design Tax Policy in Fragile States Book in PDF, ePub and Kindle
The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including relative to other country groups—in particular, nonfragile states and formerly fragile states; that is, countries that exited fragility during the period under study. A discussion follows of how the principles of tax policy design should be applied in fragile states, particularly the relative importance of the revenue objective vis-à-vis other objectives, such as equity and efficiency. The two sections that follow provide guidance on tax policy design in the emergency and consolidation phases, respectively, and discuss how governments can use tax policy to transition from one phase to another, eventually overcoming fragility. The note concludes with key lessons and a set of guiding principles for tax reform in fragile states.
Author | : International Monetary Fund. Fiscal Affairs Dept. |
Publisher | : International Monetary Fund |
Total Pages | : 86 |
Release | : 2011-08-03 |
Genre | : Business & Economics |
ISBN | : 1498339247 |
Download Revenue Mobilization in Developing Countries Book in PDF, ePub and Kindle
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author | : International Monetary Fund. Asia and Pacific Dept |
Publisher | : International Monetary Fund |
Total Pages | : 55 |
Release | : 2022-12-15 |
Genre | : Business & Economics |
ISBN | : |
Download Philippines Book in PDF, ePub and Kindle
Philippines: Selected Issues
Author | : Ralph Chami |
Publisher | : Oxford University Press |
Total Pages | : 496 |
Release | : 2021-01-26 |
Genre | : Business & Economics |
ISBN | : 0192594540 |
Download Macroeconomic Policy in Fragile States Book in PDF, ePub and Kindle
Setting macroeconomic policy is especially difficult in fragile states. Political legitimacy concerns are heightened, raising issues such as who the policymakers are, what incentives they face, and how the process of policymaking is likely to work under limited legitimacy and high uncertainty both about the macroeconomic environment as well as policy effectiveness. In addition, fragility expands the range of policy objectives in ways that may constrain the attainment of standard macroeconomic objectives. Specifically, in the context of fragility policymakers also need to focus on measures to mitigate fragility itself - i.e., they need to address issues such as regional and ethnic economic disparities, youth unemployment, and food price inflation. Socio-political developments around the world have thus pushed policymakers to broaden their toolkit to improve the effectiveness of macroeconomic management in the face of these constraints. The chapters in Macroeconomic Policy in Fragile States address these issues, both by giving an analytical context from which policymakers can build to answer the questions they face in fragile situations as well as by providing lessons drawn from empirical analyses and case studies. The first section of the volume discusses the interactions between political economy considerations and macroeconomic policymaking. The second section covers the private sector environment in fragile states. The third section focuses on macroeconomic policy, especially fiscal policy, monetary policy, exchange rate policy, external flows, and aid effectiveness. The last section explains the role of the IMF in fragile states and concludes by presenting case studies from the Middle East and from Sub-Saharan Africa. The contributors to the volume are economists and political scientists from academia as well as policymakers from international organizations and from countries affected by fragility.