Departmental Papers

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Format: Chicago

Giorgia Albertin, Boriana Yontcheva, Dan Devlin, Hilary Devine, Marc Gerard, Sebastian Beer, Irena Jankulov Suljagic, and Vimal V Thakoor. Tax Avoidance in Sub-Saharan Africa’s Mining Sector, (USA: International Monetary Fund, 2021) accessed December 13, 2024

Disclaimer: The views expressed herein are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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.

Subject: Corporate income tax, Corporate taxes, Economic sectors, Mining sector, Tax incentives, Tax policy, Taxes, Withholding tax

Keywords: Africa, Corporate income tax, Corporate Income Taxation, Corporate taxes, Developing Countries, Global, International Taxation, Mining, Mining MNE profits, Mining revenue outcome, Mining sector, MNE tax avoidance, Multinational Enterprises, Natural resource taxation, Profit shifting, Profit Shifting, Revenue loss, Revenue Mobilization, SSA economy, SSA resource-intensive country, Sub-Saharan Africa, Tax Avoidance., Tax incentives, Tax Incentives, Withholding tax

Publication Details

  • Pages:

    73

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Departmental Paper No 2021/022

  • Stock No:

    TASSAMSEA

  • ISBN:

    9781513594361

  • ISSN:

    2616-5333