Book Chapter
The taxation of extractive industriesPart of Book Extractive Industries
Zambia has changed its mineral tax regime repeatedly during the past decades in a bid to raise mineral revenue, but with only modest success. This paper looks at what the country needs to do to create a mining fiscal regime that could sustain...
The taxation of the mining industry varies considerably from nation to nation. This paper reflects on the evolving use of various taxation approaches applied by governments to the mining sector. It includes a description of the principal tax types...
Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries.However, this is challenging in practice, given commodity market volatility, the extended lags (and often...