Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Author: Ms. Giorgia Albertin, Boriana Yontcheva, Dan Devlin, Hilary Devine, Mr. Marc Gerard, Sebastian Beer, Irena Jankulov Suljagic, and Mr. Vimal V Thakoor

This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways.

Volume/Issue: Volume 2021 Issue 022

Publication date: September 2021

ISBN: 9781513594361

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Economics- Macroeconomics , Taxation - General , International Taxation , 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 , Sub-Saharan Africa , Global

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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.