Orientation of proposal

On a temporary basis, governments of countries considered to be "developing" should reduce or even eliminate taxes on the sale of computers and all other ICT related tools. It is possible to imagine a tax adjusted as a function of the sector for which these tools are intended and its level of social utility (for example, exemption for the education sector, low tax for organisations and community groups, the casual economy, SMEs, etc.). Another criteria for varying taxation could be the participation by local companies in the fabrication or assembly of hardware. This requires derogations to WTO rules.

Context

The advent of information technologies in developing countries constitutes a powerful tool for their development and a means of achieving growth. Consequently, companies that import these tools or assemble them on site should be exempted from paying tax. Whereas the public authorities in industrialised counties play an essential role in ICT research and development, the market is given free reign in developing countries.

Simultaneously, it is necessary to avoid two pitfalls :
  deprive the developing countries of the meagre tax resources they enjoy ;
  privilege the penetration of products from industrialised countries without permitting endogenous development. This implies that efforts should be made regarding taxation to encourage, at worst, the assembly of hardware and at best its construction, with the transfer of know-how that this implies. A genuine economy of assembly should be developed, especially in Africa.