Using Taxation to Enable a Fair and Thriving Mining Industry

• Tác giả: Farid Tadros
• Ngôn ngữ: eng
• Ký hiệu phân loại: 338.76 Business enterprises by industry
• Thông tin xuất bản: World Bank, Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 230598
• Chủ đề: 1. ACCELERATED DEPRECIATION; 2. ADVISORY SERVICE; 3. ADVISORY SERVICES; 4. BALANCE SHEET; 5. BUSINESS ENVIRONMENT

Tóm tắt

Tax policy is an important tool for attracting investment and spurring growth in mining a valuable industry. This note examines the implications of tax policy from the perspectives of governments and investors, analyzing royalties, windfall taxes, depreciation allowances, loss carry-forward provisions, and tax administration.