Zambia mining sector fiscal benchmarking and assessment.

How does the tax regime for mining compare internationally? How effectively does Zambia manage its mining sector revenue?

Abstract

This research note was commissioned through the DFID PEAKS Helpdesk facility. Its main objective is to place Zambia's mining sector fiscal regime in an international context by answering the following question: How does the tax regime for mining compare internationally, in terms of absolute measures of key tax rates and subjective perceptions among mining investors? Its secondary objective is to provide a short commentary on how effectively Zambia is collecting and managing its mining sector revenue.

The research note is structured as follows:
1. Country context and mining sector developments
2. Zambia's mining fiscal regime in international context
3. Challenges of effective collection and management of mineral revenues
4. Summary and key messages

Citation

Haglund, D. Zambia mining sector fiscal benchmarking and assessment. EPS PEAKS, UK (2013) 20 pp.

Published 1 January 2013