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Tax Avoidance in Sub-Saharan Africa’s Mining Sector
Author:
Ms. Giorgia Albertin
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Boriana Yontcheva null

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Dan Devlin
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Hilary Devine
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Mr. Marc Gerard
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Sebastian Beer null

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Irena Jankulov Suljagic
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Mr. Vimal V Thakoor
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Series:
Departmental Papers
Volume/Issue:
Volume 2021: Issue 022
Language:
English
Publication Date:
28 Sep 2021
DOI:
https://doi.org/10.5089/9781513597041.087
ISBN:
9781513594361
ISSN:
2616-5341
Pages:
73
Keywords:
International Taxation, Corporate Income Taxation, Multinational Enterprises, Profit Shifting, Mining, Developing Countries, Africa, Revenue Mobilization, Tax Incentives, Tax Avoidance.; mining revenue outcome; mining MNE profits; SSA economy; natural resource taxation; MNE tax avoidance; revenue loss; SSA resource-intensive country; profit shifting; Mining sector; Corporate income tax; Corporate taxes; Withholding tax; Tax incentives; Africa; Sub-Saharan Africa; Global
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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.
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Cover Departmental Papers
Departmental Papers
ISSN:
2616-5333
Publisher:
International Monetary Fund