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Tax Avoidance in Sub-Saharan Africa's Mining Sector
Tax Avoidance in Sub-Saharan Africa's Mining Sector
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Author(s): Albertin, Giorgia
Devlin, Dan
Yontcheva, Boriana
ISBN No.: 9781513594361
Pages: 73
Year: 202109
Format: US-Tall Rack Paperback (Mass Market)
Price: $ 27.60
Dispatch delay: Dispatched between 7 to 15 days
Status: Available

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.


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