Departmental Papers

Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Author/Editor:

Giorgia Albertin ; Boriana Yontcheva ; Dan Devlin ; Hilary Devine ; Marc Gerard ; Sebastian Beer ; Irena Jankulov Suljagic ; Vimal V Thakoor

Publication Date:

September 28, 2021

Electronic Access:

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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.

Series:

Departmental Paper No 2021/022

Subject:

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

Frequency:

occasional