欧亚大陆的移动部门税收

April 2025 GSMA The GSMA is a global organisation unifying the mobileecosystem to discover, develop and deliver innovationfoundational to positive business environments andsocietal change. Our vision is to unlock the full power ofconnectivity so that people, industry, and society thrive.Representing mobile operators and organisations across themobile ecosystem and adjacent industries challenges, theGSMA delivers for its members across three broad pillars:Connectivity for Good, Industry Services and Solutions, andOutreach. This activity includes advancing policy, tacklingtoday’s biggest societal, underpinning the technology andinteroperability that make mobile work, and providing theworld’s largest platform to convene the mobile ecosystemat the MWC and M360 series of events. We invite you to find out more at www.gsma.com Follow the GSMA on Twitter/X: @GSMA Author: Contents Executive summary2 1.Overview of the mobile sector: Economic impact and growthpotential51.1Overview of the mobile sector development in Eurasia51.2Contribution of the mobile industry to the economy, fiscal revenuesand employment61.3The potential of the mobile sector to drive further economic growth8 2.Mobile industry evolution in Eurasia: A comparative regionalanalysis92.1Expansion of mobile internet connectivity92.2Mobile technology evolution112.3Usage and coverage gap122.4Adoption of smartphones13 3.Review of the mobile sector taxation: A regional comparison143.1Mobile consumer taxes153.2Taxes and fees on mobile operators173.3Tax contribution of the mobile sector20 4.Assessment of mobile sector taxation in Eurasia andrecommendations for reform224.1Evaluation of mobile tax regimes in Eurasia against best practiceprinciples of taxation224.2Optimising taxation for economic growth and fiscal stability: Keyrecommendations to consider26 Executive summary Over the past decade, mobile connectivity in Eurasiahas expanded significantly, driven by substantialinvestments to bridge the digital divide. Uniquesubscriber penetration grew from 68% in 2015 to79% in 2024, while mobile internet penetration rosefrom 53% to 67%. Additionally, smartphones’ share oftotal mobile connections increased dramatically from37% in 2015 to 86% in 2024, reflecting a shift towardadvanced mobile technologies. The GSMA conducted a review of the tax regimesapplied to mobile consumers and operators in nineEurasian countries as per the data collected fromthe operators in 2024. The review of consumer taxesfound that: — Mobile services in all nine countries are subject tovalue-added tax (VAT), with rates ranging from12% to 25%. Tajikistan is the only country thatimposes a sector-specific excise duty on services,at 7% in addition to VAT. The average combinedtax rate for mobile services in the region is 19%,with Belarus and Tajikistan having the highest ratesat 25% and 21%, respectively. The mobile sector plays a crucial role in drivingeconomic growth and social inclusion across Eurasia.In 2024, mobile services contributed 7.7% of GDP,generating $220 billion in economic value, withproductivity effects accounting for $190 billion. Thesector also raised $12 billion for the public sectorthrough taxes, primarily from VAT, sales taxes, andexcise duties. Additionally, the mobile ecosystemsupported around 620,000 jobs, with 420,000 directjobs and 200,000 jobs in other sectors. — Mobile handsets are subject to VAT in all ninecountries, with Tajikistan and Turkmenistan alsoapplying customs duties on imports. The averagecombined tax on handsets is 19%, with Tajikistanhaving the highest rate in the region at 28%,including a 14% customs duty and 14% VAT. Belarusfollows with a high VAT rate of 25%. Despite the mobile sector’s strong contribution toeconomic growth, fiscal revenues, and job creation,there remains untapped potential. In 2024, 28% ofthe population in Eurasia had mobile broadbandcoverage, but did not use mobile internet, withcountries like Turkmenistan, Tajikistan, andUzbekistan exceeding this average. Closing this gapcould boost socio-economic growth, increase fiscalrevenues, and create jobs, further enhancing theimpact of mobile internet services. Additionally, a review of operator taxes and fees inthe region revealed that: — Mobile operators in the region are subject to bothgeneral taxes and sector-specific fees. In all ninecountries operators pay at least one sector-specificfee which are either calculated as a percentage ofoperators’ revenue or charged as a fixed annualamount. Uzbekistan imposes the highest numberof sector-specific fees (4) on mobile operatorsacross the region. A conducive taxation environment can play a vitalrole in addressing the usage gap by fosteringinvestment and reducing barriers to mobileconnectivity. In some countries in the region, taxationlevels are relatively high, primarily driven by sector-specific taxes and fees imposed on mobile operatorsand consumers. Additionally, in certain countries, themobile sector faces discriminatory