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Tax Avoidance in Sub-Saharan Africa's Mining Sector

International Monetary Fund (Autor)

Buch | Softcover

277 Seiten

2021
International Monetary Fund (IMF) (Verlag)
978-1-5135-9436-1 (ISBN)

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Examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA; assesses the magnitude of profit shifting in mining drawing on new macro level research and identifies tax policy reforms that could boost revenue mobilization in SSA.

This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA's revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.

Erscheint lt. Verlag	30.9.2021
Reihe/Serie	Departmental Papers
Verlagsort	Washington, DC
Sprache	englisch
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
	Technik ► Bergbau
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-5135-9436-2 / 1513594362
ISBN-13	978-1-5135-9436-1 / 9781513594361
Zustand	Neuware