Publication: How to Improve Mining Tax Administration and Collection Frameworks : A Sourcebook
Date
2013-04
ISSN
Published
2013-04
Author(s)
Guj, Pietro
Bocoum, Boubacar
Limerick, James
Meaton, Murray
Maybee, Bryan
Abstract
Governments of mineral-rich countries
formulate and use a variety of financial imposts to collect
a share of the revenue generated by mining companies.
Instruments include the full range of taxes, fees, and
charges that generally apply to all normal commercial
operations. In addition to these measures, most governments
use mineral royalties along with variations to the corporate
taxation measures, customs duties, and value-added taxes
that apply just to mining. This sourcebook focuses on
mineral royalties and on other taxation measures that are
specific to mining activities, with particular emphasis on
imposts of common application in most developing countries,
which may create challenges in their administration. The
legislative framework establishing these taxes in developing
countries that are experiencing an accelerated pace of
resource development is in most cases relatively modern and
largely adequate, but the supporting administrative
capability, procedures, and systems have tended to lag
behind. This sourcebook presents a practical overview of how
to analyze and improve the administrative frameworks and
systems for mineral royalties and other taxes specific to
mining. This sourcebook provides a structured approach to
help the ministries of finance and mines analyze and improve
their effectiveness and efficiency in handling common issues
and challenges; avoid duplication of effort; and overcome
the organizational, structural, and resourcing difficulties
generally encountered in the administration of various
elements of mining regimes.
Link to Data Set
Citation
“Guj, Pietro; Bocoum, Boubacar; Limerick, James; Meaton, Murray; Maybee, Bryan. 2013. How to Improve Mining Tax Administration and Collection Frameworks : A Sourcebook. © World Bank, Washington, DC. http://hdl.handle.net/10986/16700 License: CC BY 3.0 IGO.”