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    Mining Taxation Reconciling the Interests of Government and Industry

    Access Status
    Fulltext not available
    Authors
    Lilford, Eric
    Guj, Pietro
    Date
    2020
    Type
    Book
    
    Metadata
    Show full item record
    DOI
    10.1007/978-3-030-49821-4
    ISBN
    3030498204
    9783030498207
    Faculty
    Faculty of Science and Engineering
    School
    WASM: Minerals, Energy and Chemical Engineering
    URI
    http://hdl.handle.net/20.500.11937/81065
    Collection
    • Curtin Research Publications
    Abstract

    This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.

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