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.
General
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