Mining taxation issues for the future |
| |
Authors: | Philip Andrews-Speed Christopher D Rogers |
| |
Institution: | Centre for Energy, Petroleum and Mineral Law and Policy, University of Dundee, Dundee, DD1 4HN, UK |
| |
Abstract: | During the 1970s and 1980s the main concern of mining policies was to attract investment whilst at the same time balancing the interests of governments and companies. By the turn of the century a new spectrum of challenges faces governments and companies in the mining sector. The need for fiscal regimes to adapt to price cyclicity is to some extent superseded by the requirement that they adapt to a long-term decline of metal prices. The growing importance of environmental and community affairs in the mining sector will force governments to design coherent and comprehensive tax regulations to complement the wide range of initiatives being taken in these fields. Finally, the age-old problem of tax collection continues to raise its head in transition and developing economies. |
| |
Keywords: | Mining taxation Environmental taxation Rehabilitation Community policy Tax collection |
本文献已被 ScienceDirect 等数据库收录! |