International Monetary Fund

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Tax avoidance in sub-Saharan Africa's mining sector

Departmental paper No. 2021/22

Corporate Author:
International Monetary Fund African and Fiscal Affairs Departments
Giorgia Albertin

This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA's revenue mobilisation 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

Extent viii, 64p. ISBN 9781513594361
Size N/A Price £16.50
Format Paperback Published 30 Sep 2021
Availability Out of stock - available to order Delivery Delivery options and charges