Tax Avoidance In Sub Saharan Africas Mining Sector PDF Download
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Author | : Ms. Giorgia Albertin |
Publisher | : International Monetary Fund |
Total Pages | : 73 |
Release | : 2021-09-28 |
Genre | : Business & Economics |
ISBN | : 1513594362 |
Download Tax Avoidance in Sub-Saharan Africa’s Mining Sector Book in PDF, ePub and Kindle
This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.
Author | : Alhassan Atta-Quayson |
Publisher | : |
Total Pages | : 80 |
Release | : 2016 |
Genre | : Mines and mineral resources |
ISBN | : 9789966185464 |
Download Where is the Money? Book in PDF, ePub and Kindle
Author | : John Strongman |
Publisher | : World Bank Publications |
Total Pages | : 102 |
Release | : 1992-01-01 |
Genre | : Technology & Engineering |
ISBN | : 9780821321928 |
Download Strategy for African Mining Book in PDF, ePub and Kindle
This report examines the reasons for the demise of Africa's mining performance, and proposes a strategy for accelerating mining sector growth so that the sector can make a greater contribution to economic activity in the region. The report draws heavily on the experience of World Bank mining work in Africa as well as other regions. The report includes an analysis of mining legislation and taxation arrangements in five countries which have been relatively successful in attracting new private sector mining investment. It also makes use of the results of a survey of the decision making processes and criteria of over forty mining companies regarding exploration and investment in developing countries. At various stages, key insights and findings from the report have been reviewed and discussed on a selective basis with industry experts, potential investors, interested government officials and the academic community.
Author | : Mr.Saji Thomas |
Publisher | : International Monetary Fund |
Total Pages | : 25 |
Release | : 2010-05-01 |
Genre | : Business & Economics |
ISBN | : 1455200859 |
Download Mining Taxation Book in PDF, ePub and Kindle
Mali’s gold sector is an enclave with weak forward and backward linkages with the rest of the economy. Given the predominance of the fiscal transmission channel, it is important that the design of the mineral tax regime gives the state a fair share of the benefits. Using optimal control theory, this paper estimates that the optimal royalty tax in Mali is about 3.5 percent. By reducing the royalty rate from 6 percent to 3 percent, Mali’s mining code broadly ensures that the risk is shared between the state and mining companies, provides sufficient incentives to attract new exploration, and is comparable to the fiscal regimes in other sub-Saharan African countries in its mix of tax instruments and tax structure.
Author | : Sudeshna Ghosh Banerjee |
Publisher | : World Bank Publications |
Total Pages | : 173 |
Release | : 2014-12-09 |
Genre | : Business & Economics |
ISBN | : 1464802939 |
Download The Power of the Mine Book in PDF, ePub and Kindle
The mining industry could play a key role in Africa s energy sector, since it requires power in large quantity and reliable quality to run its processes. The integration of mining with power system development, with appropriate risk mitigation mechanisms, could bring a win-win solution to utilities, mines, and people at large.
Author | : Deborah Fahy Bryceson |
Publisher | : Routledge |
Total Pages | : 237 |
Release | : 2013-10-15 |
Genre | : Business & Economics |
ISBN | : 1135051976 |
Download Mining and Social Transformation in Africa Book in PDF, ePub and Kindle
After more than three decades of economic malaise, many African countries are experiencing an upsurge in their economic fortunes linked to the booming international market for minerals. Spurred by the shrinking viability of peasant agriculture, rural dwellers have been engaged in a massive search for alternative livelihoods, one of the most lucrative being artisanal mining. While an expanding literature has documented the economic expansion of artisanal mining, this book is the first to probe its societal impact, demonstrating that artisanal mining has the potential to be far more democratic and emancipating than preceding modes. Delineating the paradoxes of artisanal miners working alongside the expansion of large-scale mining investment in Africa, Mining and Social Transformation in Africa concentrates on the Tanzanian experience. Written by authors with fresh research insights, focus is placed on how artisanal mining is configured in relation to local, regional and national mining investments and social class differentiation. The work lives and associated lifestyles of miners and residents of mining settlements are brought to the fore, asking where this historical interlude is taking them and their communities in the future. The question of value transfers out of the artisanal mining sector, value capture by elites and changing configurations of gender, age and class differentiation, all arise.
Author | : Mr.Günther Taube |
Publisher | : International Monetary Fund |
Total Pages | : 50 |
Release | : 1996 |
Genre | : Business & Economics |
ISBN | : |
Download Presumptive Taxation in Sub-Saharan Africa Book in PDF, ePub and Kindle
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Author | : Bonnie K. Campbell |
Publisher | : Nordic Africa Institute |
Total Pages | : 96 |
Release | : 2004 |
Genre | : Business & Economics |
ISBN | : 9789171065278 |
Download Regulating Mining in Africa Book in PDF, ePub and Kindle
Liberalisation of the mining sector in Africa in the 1980s: a developmental perspective. II.
Author | : Robert F. Conrad |
Publisher | : |
Total Pages | : 172 |
Release | : 1988 |
Genre | : Mineral industries |
ISBN | : |
Download A Framework for the Analysis of Mineral Tax Policy in Sub-Saharan Africa Book in PDF, ePub and Kindle
Overreliance on production sharing and resource rent taxes can expose small, open economies that are neither diversified nor wealthy to unacceptable risks and fluctuations in revenue.
Author | : International Monetary Fund. Fiscal Affairs Dept. |
Publisher | : International Monetary Fund |
Total Pages | : 82 |
Release | : 2012-08-16 |
Genre | : Business & Economics |
ISBN | : 1498340067 |
Download Fiscal Regimes for Extractive Industries—Design and Implementation Book in PDF, ePub and Kindle
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación