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How to Improve Mining Tax Administration and Collection Frameworks

By Pietro Guj, Boubacar Bocoum, James Limerick, Murray Meaton, and Bryan Maybee
April 2013

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 book presents a practical overview of how to analyze and improve the
administrative frameworks and systems for mineral royalties and other taxes specific
to mining. It has been compiled on the basis of the authors’ extensive experience in formulating and managing mineral policy and administrative procedures in resource-rich
Australia, combined with the results of in-country, fact-finding reviews of the mineral
revenue collection practices conducted on behalf of the World Bank in three case-study
countries in West Africa (i.e., Burkina Faso, Ghana, and Mali).

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By Pietro Guj, Boubacar Bocoum, James Limerick, Murray Meaton, and Bryan Maybee
April 2013

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.