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FERDI: Mining tax database for Africa

Publication date:

2 018

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

Source URL:

https://fiscalite-miniere.ferdi.fr/

Publication type:

Database

Publication URL:

Go to resource

Publication URL:

https://fiscalite-miniere.ferdi.fr/

Negotiation stage:

1. Legal & Policy Framework

Sector:

Extractive Industries Mining Oil & Gas

Long description:

This website provides the first legal and tax database that lists the tax regime applicable to industrial gold mines in 21 African producing countries since the 1980s. The website includes a simulation tool for sharing the mining rent between State and investors.

The database allows users to:

i) Study the evolution of mining taxation: The unprecedented historical depth of this database makes it possible to follow the evolution of the tax rates since the 1980s in 21 African countries.
ii) Compare the share of the mineral resource rent that goes to the State: The database offers the means for researchers and analysts to summarize the tax burden that should apply to extractive industries in the African countries according to the legislation. The indicator calculated is the average effective tax rate (AETR), that represents the share of the mineral resource rent captured by the State on a mining project.

Region:

Africa

Roadmap references:

Reform and Revise the Legislative and Regulatory Frameworks Setting the Legal and Policy Framework

Topics:

Fiscal Regime Laws & Regulations

Categories:

Fiscal Regime Laws & Regulations

Languages:

English French