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You could argue that social media has a negative effect and that it should be taxed in the same way that alcohol (and soft drinks in some places) is taxed. I'm not arguing that social media has a net negative effect, but I can see how some internet sites could singled out and taxed.

In this case, the reason that Uganda is taxing social media is to stop people from criticizing the government. Taxes can be a great tool for censorship.

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