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Business and Economics > Corporate Taxation

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Cover IMF Staff Country Reports
Botswana: Technical Assistance Report—National Accounts Mission
International Monetary Fund. Statistics Dept.
A remote technical assistance (TA) mission was conducted by IMF’s Regional Technical Assistance Center for Southern Africa (AFS)1 during April 12–16, 2021 to assist Statistics Botswana (SB) in improving the quality of the national accounts statistics. Reliable national accounts are essential for informed economic policymaking by the authorities. It also provides the private sector, foreign investors, rating agencies, donors and the public in general with important inputs in their decision-making, while informing economic analysis and IMF surveillance. The System of National Accounts, 2008 (2008 SNA) recommends that the national accounts be rebased every five years. Rebasing requires comprehensive surveys and ideally, supply and use tables (SUTs) to support coherent checking of data.
Keywords:
statistic s department; TA provider; SB review; mission SB; statistics Botswana; Value-added tax; Corporate income tax; Southern Africa; Africa
Cover IMF Working Papers
Diamond Smuggling and Taxation in Sub-Saharan Africa
Mr. Matthias Vocke
and
Nienke Oomes
This paper provides an overview of diamond mining in sub-Saharan African countries, and explores the reasons for substantial differences in their tax rates and fiscal revenues from the sector, which mainly arise from differences in the incentives for smuggling. In a theoretical model, we show that optimal diamond tax rates increase with the degree of competition among diamond buyers, as well as with the corporate share of diamond production, which is confirmed by the data. We then discuss policies to increase revenue, including by enhancing mining productivity, stimulating the exploration of new areas, reducing barriers to entry, and attracting investment into value-adding downstream operations.
Keywords:
WP; number of sellers; market price; diamond; mining; nonrenewable resource; optimal taxation; tax evasion; export company; diamond production; export levy; export value; Mining sector; Anti-smuggling; Exports; Corporate taxes; Sub-Saharan Africa; Africa; mining productivity; diamond tax regime; diamond sector taxation; diamond mining