Taxing Telecommunications in Developing Countries /
Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient 'tax handle'. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form...
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| Format: | Žurnal |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Serija: | IMF Working Papers; Working Paper ;
No. 2017/247 |
| Online pristup: | Full text available on IMF |