Using Taxation to Enable a Fair and Thriving Mining Industry

Tadros, Farid ; Svensson, Kristina

World Bank, Washington, DC

关键词: ACCELERATED DEPRECIATION;    ADVISORY SERVICE;    ADVISORY SERVICES;    BALANCE SHEET;    BUSINESS ENVIRONMENT;   

RP-ID  :  59792

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Tax policy is an important tool forattracting investment and spurring growth in mining avaluable industry. This note examines the implications oftax policy from the perspectives of governments andinvestors, analyzing royalties, windfall taxes, depreciationallowances, loss carry-forward provisions, and tax administration.