## Tax Avoidance in Sub-Saharan Africa’s Mining Sector

_Departmental Papers, September 28, 2021_

## Source details

**Canonical URL:** [Tax Avoidance in Sub-Saharan Africa’s Mining Sector](https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2021/09/27/tax-avoidance-in-sub-saharan-africas-mining-sector-464850)

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## Bibliographic details
- Authors: Giorgia Albertin, Boriana Yontcheva, Dan Devlin, Hilary Devine, Marc Gerard, Sebastian Beer, Irena Jankulov Suljagic, Vimal V Thakoor
- Published: September 28, 2021
- Series: Departmental Papers
- DOI: https://doi.org/10.5089/9781513594361.087

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### Objectives and Scope
- The paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways:
  - It examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA.
  - It assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining.
  - It identifies tax policy reforms that could boost revenue mobilization in SSA.

### Methodology and Approach
- Combines macro level research on profit shifting with case studies to illustrate practical experiences of tax avoidance in SSA mining.
- Focuses on profit shifting and tax avoidance by mining MNEs and the implications for revenue mobilization in Sub-Saharan Africa.

### Key Themes and Subjects
- Corporate income tax; Corporate taxes; Tax incentives; Withholding tax; Tax policy; Taxes.
- Economic sectors: Mining sector; natural resource taxation.
- Keywords emphasized in the paper: Africa; Corporate income tax; Corporate Income Taxation; Corporate taxes; Developing Countries; Global; International Taxation; Mining; mining MNE profits; mining revenue outcome; Mining sector; MNE tax avoidance; Multinational Enterprises; natural resource taxation; profit shifting; Profit Shifting; revenue loss; Revenue Mobilization; SSA economy; SSA resource-intensive country; Sub-Saharan Africa; Tax Avoidance.; Tax incentives; Tax Incentives; Withholding tax.

### Policy Focus and Intended Contributions
- Assessment of the magnitude of profit shifting in mining to inform policy debate.
- Identification of tax policy reforms aimed at boosting revenue mobilization in SSA.
- Use of case studies to ground macro findings in the lived experience of tax avoidance in SSA mining.

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- **Tassamsea**
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_Source: https://www.imf.org/en/publications/departmental-papers-policy-papers/issues/2021/09/27/tax-avoidance-in-sub-saharan-africas-mining-sector-464850_