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How to improve administrative frameworks and recovery of taxes on mining activity : reference manual : Comment ameliorer les cadres d'administration et de recouvrement des impots frappant l'activite miniere : manuel de reference (Francês)

This is a Reference Manual on how to improve the framework administration and collection from taxes on mining. The manual illustrates that the growth of private investment in the mining industry occurred after the collapse of the Soviet Union. It continued more or less continuously for more twenty years and continues to be one of the main characteristics of this industry. The nineties and the early two thousands were marked by significant efforts by countries to attract investment in the exploration of mineral resources and development of mining operations. Many countries have formulated and implemented competitive strategies taking into account the specifics of the mining industry with its complex international financial structures, long investment periods and operating contexts. These strategies include, in particular, tax incentiveswhich, although they are not unique to mining, constitute an important position. This reference manual is designed to provide a structured approach to assist departments responsible for finance and mining to analyze the associated challenges for the administration of taxes on mining and find ways to overcome them. It suggests forward-looking approaches to policies and practices to promote compliance with the obligations of mining payments and to promote equity while preserving the attractiveness of investments. Although this manual does not deal with the oil and gas specifically, it could apply also in large measure to the hydrocarbon industry.


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    Guj, Pietro, Bocoum,Boubacar, Limerick, James, Meaton, Murray, Maybee, Bryan

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    Regiões Mundiais,

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    Comment ameliorer les cadres d'administration et de recouvrement des impots frappant l'activite miniere : manuel de reference

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    accounting practices, alternative use, amortization, amount of capital, arbitration, associated companies, Auditing, audits, Benchmarks, capital asset, capital base, Capital gain, Capital Gains, capital investment, capital investments, capitalization, Checks, civil service, collection process, commodity price, commodity prices, compliance cost, compliance costs, contractual obligations, Corporate Income Tax, corporate profits, corporate taxation, cost of transport, costs of collection, custody, debt, deposit, deposits, developing countries, Dispute resolution, dividend, Dividends, domestic transport, driving, economic efficiency, economic equilibrium, Economic Rent, economic rents, economic theory, economies of scale, efficient market, environmental impacts, exchange rates, expenditure, expenditures, export, financial information, financial instruments, financial projection, financial risk, fiscal policies, fiscal policy, forecasts, freight, freight costs, government investment, government involvement, government policies, government policy, government regulations, government revenue, government revenues, gross value, high-risk venture, holding, Human Resources, Income, Income Tax, indexation, inflation, inflation rate, infrastructure development, inspection, instrument, insurance, interest payments, inventory, investing, investment capital, investment climate, investment decision, investment decisions, investment periods, laws, legal provisions, legislation, Legislative Framework, legislative frameworks, level of risk, levy, market price, market prices, market value, ministries of finance, natural resources, net value, normal profit, organizational structure, Penalties, petroleum industry, private investment, profit margin, profitability, Public finance, rate of return, rates of return, remittance, return, return on investment, returns, Tax, Tax Administration, tax assessment, tax base, tax collection, tax Framework, tax liabilities, tax policies, tax rate, tax regime, tax system, tax systems, taxable income, taxation, taxation revenues, taxing powers, taxpayers, Transparency, valuation, wealth



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