世界银行-非洲数字基础设施服务的税收和准财政费用（英）-2024.pdf

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GOVERNANCEANDTHEDIGITALECONOMYINAFRICA

TECHNICALBACKGROUNDPAPERSERIES

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BackgroundPaper:TaxesandParafiscalFeesintheTelecomSectorinAfrica

Acknowledgements

ThisBackgroundNotewaspreparedbyHanneloreNiesten,Consultant,andTaniaBegazo,Senior

Economist,withcontributionsfromRamiAmin(extended-termconsultant),SebastianPena(consultant),

andMariluzCancho(consultant).

TheBackgroundNotebenefitedimmenselyfromtheparticipation,assistance,andinsightsfromother

experts.TheteamisespeciallygratefulforthefeedbackprovidedbythepeerreviewersJanLoeprickand

JeromeBezzina,theinsightssharedbyChrisWalesandAnaCebreiro-Gómez,andthebackgroundwork

conductedbyCoulson–Harneyandcountrycontributorstocollectinformationontaxesandfeesapplied

inthet