移动部门税收：乌干达的比较财政负担

Mobile Sector Taxation: ComparativeFiscal Burden in Uganda October 2025 GSMA The GSMA is a global organisation unifyingthe mobile ecosystem to discover, developand deliver innovation foundational topositive business environments and societalchange. Our vision is to unlock the full powerof connectivity so that people, industryand society thrive. Representing mobileoperators and organisations across themobile ecosystem and adjacent industries,the GSMA delivers for its members acrossthree broad pillars: Connectivity for Good,Industry Services and Solutions andOutreach. This activity includes advancingpolicy, tackling today’s biggest societalchallenges, underpinning the technologyand interoperability that make mobile workand providing the world’s largest platform toconvene the mobile ecosystem at the MWCand M360 series of events. We invite you to find out more atwww.gsma.com Follow the GSMA onLinkedIn: GSMA Policy & RegulationX: @GSMAPolicy This policy brief has been prepared by theDigital Infrastructure Policy and Regulationteam of GSMA to contribute to policydiscussions on the mobile sector and its fiscalframework. The views expressed herein donot necessarily reflect those of the companiesmentioned. The tax information, Average Effective TaxRate (AETR) estimates, and tax base analysisincluded in this document were provided byErnst and Young LLP, based on informationavailable in 2024. The AETR analysis wasprepared specifically for the GSMA and cannotbe relied upon by any other third-party. Dataand assumptions were drawn from varioussources. Neither Ernst and Young LLP nor GSMAaccepts responsibility for the use of thisinformation by others. 1.Introduction The mobile telecommunications sector in Uganda faces a highly complexand burdensome tax environment. This includes numerous general andsector-specific taxes and fees imposed on both consumers and operators.Such complexity results in a high overall tax burden and significantlyincreases compliance costs for operators. These fiscal challenges hinderinfrastructure investment, limit network expansion, and reduce servicequality, thereby slowing digital inclusion and broader socioeconomicdevelopment. This brief assesses the fiscal burden on the mobile sector and compares itwith the retail finance sector in Uganda. 2.High taxation of mobileconsumers and operators The table below outlines the various taxes and fees mobileoperators in Uganda must pay, both directly and on behalfof their consumers. 3. Comparison of averageeffective tax rate To evaluate the tax burden across sectors, the AETR for a hypothetical representative firm was calculated for: 1. Mobile telecommunications These calculations used revenue, capex, and opexprofiles specific to each sector over the modelling period of15 years, along with the applicable tax regimes. Key metrics: AETR as a share of revenue:NPV of total taxes and fees payable / NPV of revenue (10% discount rate). AETR as a share of pre-tax profit:NPV of total taxes and fees payable / NPV of pre-tax profit (10% discount rate). Key findings The table below presents the estimated metrics. •Only 29% of the mobile sector’s tax burden is profit-based, with most taxes derived from sector-specificfees either fixed or as % of revenues. In contrast,profit-based taxes account for 66% of the total taxburden in the retail finance sector. Notably, the retailfinance sector faces no significant sector-specifictaxes, with most of its tax obligations arising fromstandard corporate income taxes and employee-related contributions. •The mobile telecoms sector faces a notably higherAETR relative to pre-tax profit (68%) compared to retailfinance (39%). This elevated burden is driven largelyby sector-specific excise taxes on mobile services andfees based on operators’ turnover rather than profit, aswell as the fixed upfront regulatory charges. •When tax contributions are compared with each sector’sshare of national GDP, the telecoms sector contributesdisproportionately more. This is primarily due to heavysector-specific taxes and fees. commonalities—and the mobile sector’s criticalrole in socioeconomic development, it is subjectto a significantly heavier tax burden than retailfinance. •The mobile telecoms sector shares several similaritieswith the retail finance sector. Like retail finance,it operates in concentrated markets and primarilyserves consumers. The two sectors also tend to havecomparable operating margins. However, despite these 4.Taxation principles formobile sector Reforming the tax framework for the mobile sector can encourage greaterinvestment and improve sector performance. Key principles include: Remove excise duty on mobileservices:Eliminate the sector-specific Simplify thetax regime: Promote fair andbroad-based taxation:Shift toward a broad-based Streamline the mobile tax excise duty on mobile services toenhance affordability, especiallyfor lower-income populations, tosupport wider adoption of mobileconnectivit