Jump to Search Jump to Navigation Jump to Content
Back

How to Improve Mining Tax Administration and Collection Frameworks

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).

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.