Breaking the Curse: How Transparent Taxation and Fair Taxes can Turn Africa’s Mineral Wealth into Development
- Johannesburg Open Society Institute of Southern Africa, Third World Network Africa,Tax Justice Network Africa, Action Aid International, Christian Aid, 2009
- 81p.
The study was necessitated by the poor balance sheet of mining tax revenue in times of record high metals and minerals prices .This motivated African and international non-governmental organisations to collaborate in commissioning this study on mining taxation and transparency in seven African countries. The countries are Ghana, Tanzania, Sierra Leone, Zambia, Malawi, South Africa, and the Democratic Republic of Congo (DRC). Each country study examined past and present mining tax laws, tax rates, and the forces driving tax changes, and compared the tax terms of mining contracts with national tax laws.
