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Mining taxation in Africa: What recent evolution in 2018?

Author

Listed:
  • Yannick Bouterige

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Céline de Quatrebarbes

    (FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Bertrand Laporte

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

Abstract

The mining sector accounts for a significant share of tax revenues in many sub-Saharan African countries. Mining tax systems must then both attract investors and ensure sufficient revenues for governments. Following the increase in commodity prices in the second half of the 2000s, most African countries reformed their Mining Acts to increase the tax burden on mining companies. This study shows that this trend is still continuing in 2018. Mining royalty rates are rising, mineral resource rent taxes are reappearing and free equity for the States is increasing.

Suggested Citation

  • Yannick Bouterige & Céline de Quatrebarbes & Bertrand Laporte, 2019. "Mining taxation in Africa: What recent evolution in 2018?," Working Papers hal-02438175, HAL.
    • Handle: RePEc:hal:wpaper:hal-02438175
    Note: View the original document on HAL open archive server: https://hal.science/hal-02438175
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    Keywords

    Mining code; tax;

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