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Mining taxation in Africa: What recent evolution in 2018?

Domain:

socioeconomic

Record type:

paper
Creator:
Boude Lap
Editor:
FonCenICTDANR
Publisher:
CCSD
Host:avatar
Ferdi, Document de travail P257, December2019 The mining sector accounts for a significant share of tax revenues in many sub-Saharan African countries. Mining tax systems must then both attract investors and ensure sufficient revenues for governments. Following the increase in commodity prices in the second half of the 2000s, most African countries reformed their Mining Acts to increase the tax burden on mining companies. This study shows that this trend is still continuing in 2018. Mining royalty rates are rising, mineral resource rent taxes are reappearing and free equity for the States is increasing.

Visit

hal.science

Tags

Mining codetax[SHS.ECO]Humanities and Social Sciences/Economics and Finance

Licenses

info:eu-repo/semantics/OpenAccess

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