Mining Taxation

Beschreibung

This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.
This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.
Blends academic rigor with practical experience in mineral governance and operations Presents relevant case studies and realistic financial models at the project level Addresses mining taxation issues from both the Government’s and the industry’s view Highlights the relative administrative complexity of different fiscal regimes and their impact on compliance Essential for Economists, Public Finance Professionals and Policy Makers

Autor*in

Eric Lilford

Themen in »Mining Taxation«

Mining fiscal policy and administration Free carry interest and mining Mineral royalty Value sterilization and mining Sustainability and mining Mining tax modelling mineral policy mining fiscal regime managment economic geology quantitative finance

Stimmen zu »Mining Taxation«

Details

Link teilen