Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/163046 
Autor:innen: 
Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2017/75
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
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 and investment tax incentives and briefly describes the main policy issues pertaining to mineral sector taxation. The author concludes that governments when devising mineral sector fiscal systems should carefully assess their fiscal options in a holistic approach that anticipates commodity price cycles, and that mining companies should anticipate fiscal system changes that reflect the evolution of the political economy in which they operate.
Schlagwörter: 
mining
mining taxation
royalties
additional profits tax
transfer pricing
revenue stabilization fund
JEL: 
O13
Q3
H2
F3
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-299-1
Dokumentart: 
Working Paper

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