马达加斯加移动行业税收改革.pptxVIP

ReformingMobileSectorTaxationinMadagascar:

Addressingfiscalbarrierstodigitalgrowth

September2025

2.ReviewofMadagascar’smobilesectortaxregime:

Assessingalignmentwithbestpracticesandthecountry’sdigital

transformationgoals11

2.1Mobileconsumertaxes12

2.2Taxesandregulatoryfeesonmobileoperators15

2.3Taxcontributionofthemobilesector17

2.4AnassessmentofthemobilesectortaxationinMadagascar19

1.OverviewofthemobilesectorinMadagascar:

Developmenttodateandpotentialforfurthergrowth7

1.1Expansionofmobileconnectivity8

1.2Marketpenetrationbytechnology8

1.3Usageandcoveragegaps9

1.4Adoptionofsmartphones10

3.Taxreformrecommendationsandtheirimpactonthe

mobilesectorandbroadereconomy21

3.1Taxreformrecommendations22

3.2Assessingtheimpactofproposedtaxreformsonmobilesector

andbroadereconomy23

Executivesummary3

Contents

ReformingmobilesectortaxationinMadagascar

02/02

Executivesummary

Despitesignificantprogress,Madagascar’s

governmentmustdomoretocatchupwithregionalpeersandfurtherexpandthemo