An analysis of Social Media use in The SADC region - 2014 - 2020 Following a short initial period where the total tax-take may be lower than if the status quo is maintained, in the medium to long term, tax levels rise exponentially above the base case. For all the countries in our sample, penetration increases, and in most cases very significantly, after the removal of non-VAT taxes. For the majority of countries analysed in our sample, after a period of only three to four years, as Figure 24 shows, the removal or reduction of all non-VAT mobile-specific taxation becomes positive. Figure 24: Removal or reduction of all non-VAT mobile-specific taxation Source: Own chart from GSMA 225 data Special Taxation: Case of Zambia In August 2018, the Zambian government introduced a 30 Ngwee226 (about USD 0.03c) 227a day tariff on internet phone calls. Cabinet has since approved the issuance of a Statutory Instrument (SI) that will facilitate the introduction of the tariff to be charged through mobile phone operators and internet providers. The government’s argument was that internet calls through platforms such as Viber, WhatsApp and Skype “threaten the telecommunications industry and jobs” in licensed telecom companies such as Zamtel, Airtel and MTN”.228 This also serves to show how social media has revolutionarised the 225 https://www.gsma.com/publicpolicy/wp-content/uploads/2012/03/taxgrowthsubsaharanafrica.pdf 226 https://www.lusakatimes.com/2018/08/13/zambia-slaps-a-30-ngwee-a-day-tariff-on-internet-phonecalls/ 227 https://www.theeastafrican.co.ke/business/Zambia-seeks-USD22-million-in-tax-on-internet-/25604713400-cmhq5lz/index.html 228 https://cipesa.org/2018/08/zambia-introduces-daily-tax-on-internet-voice-calls/ 46 https://zimbabwe.misa.org