Taxing Telecommunication / ICT Services

An Overview

General and special taxes on telecommunication/ICT services are not the only direct or indirect interaction between the finance ministry and telecommunications/ICT operators. In addition, customs taxes on telecommunication equipment or devices have an impact. This paper contains a general, introductory discussion of the effects of imposing special taxes on telecommunications/ICT equipment and services in addition to the general run of taxes, such as VAT, which apply to most or all goods and services.

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