FERDI: Mining tax database for Africa
Publication date:2 016
Source:FERDI: Fondation pour les études et recherches sur le développement international
Source URL:FERDI: Fondation pour les études et recherches sur le développement international
Publication URL:Go to resource
Negotiation stage:1. Legal & Policy Framework
Sector:Extractive Industries Mining Oil & Gas
A tax and legal database which specifies the tax regime applied to industrial gold mining companies in 14 African countries from the 1980s to 2015. Over 700 legal texts were necessary to build the database. The database features three major innovations:
(i) an inventory of taxes and duties (rate, base and exemptions) payable during the prospecting phase and mining phase of a gold mining project;
(ii) greater historical depth;
(iii) the link between each piece of tax information and its legal source.
This database helps users to understand the evolution of the gold mining tax systems, compare the gold mining tax systems of different African countries, compare the gold mining taxation between different mining projects in the same country, and assess mineral resource rent sharing between investors and governments.
An extract of the database concerning Madagascar is directly downloadable.
The whole database is available on request