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Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Ms. Giorgia AlbertinBoriana YontchevaDan DevlinHilary DevineMr. Marc GerardSebastian BeerIrena Jankulov SuljagicMr. Vimal V Thakoor

出版	International Monetary Fund, 2021-09-28
主題	Business & Economics / Economics / MacroeconomicsBusiness & Economics / Taxation / GeneralBusiness & Economics / Taxation / CorporateBusiness & Economics / International / TaxationBusiness & Economics / Industries / Natural Resource Extraction
ISBN	15135943629781513594361
URL	http://books.google.com.hk/books?id=YxVNEAAAQBAJ&hl=&source=gbs_api
EBook	SAMPLE

註釋

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.