مالیات معدن: سازگار کردن منافع دولت و صنعت

سال انتشار: 2021

تعداد صفحات: 246

زبان فایل: انگلیسی

فرمت فایل: pdf

حجم فایل: 5MB

ناشر: Springer

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.