The effects of taxation on mobile phones: a panel data approach

GİRAY F., GERÇEK A., OĞUZLAR A., TÜZÜNTÜRK S.

INTERNATIONAL JOURNAL OF MOBILE COMMUNICATIONS, cilt.7, sa.5, ss.594-613, 2009 (SSCI) identifier identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 7 Sayı: 5
  • Basım Tarihi: 2009
  • Doi Numarası: 10.1504/ijmc.2009.024395
  • Dergi Adı: INTERNATIONAL JOURNAL OF MOBILE COMMUNICATIONS
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, PASCAL, Aerospace Database, Business Source Elite, Business Source Premier, Communication & Mass Media Index, Communication Abstracts, Compendex, Educational research abstracts (ERA), INSPEC, Metadex, Civil Engineering Abstracts
  • Sayfa Sayıları: ss.594-613
  • Anahtar Kelimeler: mobile communications, mobile phones and taxation, mobile phones and economic growth, panel data, ECONOMIC-DEVELOPMENT, TELECOMMUNICATIONS, INFORMATION, INTERNET, COMMERCE, GROWTH, COSTS
  • Bursa Uludağ Üniversitesi Adresli: Evet

Özet

The purpose of this paper is to investigate the effects of taxation on mobile phone service incomes under the auspice of the market penetration rate, using data from 14 Organisation for Economic Cooperation and Development (OECD) countries having a high tax rate on mobile phone services. In this study, a panel data approach was used in modelling mobile phone service revenues. The results show a significant and negative relationship between the tax rate and mobile phone service revenues. Therefore, the finding supports the hypothesis that taxes on mobile phones are one of the determinant factors of affordability of mobile phones for more people.