IGF：2023资源税的未来：调动矿业收入的10个政策思路（英文版）（252页）.pdf

1、The Future of Resource Taxation:10 policy ideas to mobilize mining revenuesEdited by Alexandra Readhead,Viola Tarus,Thomas Lassourd,Ezera Madzivanyika,and Bernd SchlentherThe Future of Resource Taxation:10 policy ideas to mobilize mining revenuesEdited by Alexandra Readhead,Viola Tarus,Thomas Lassou

2、rd,Ezera Madzivanyika,and Bernd SchlentherivThe Future of Resource Taxation:10 policy ideas to mobilize mining revenues 2023 The International Institute for Sustainable Development and the African Tax Administration Forum Published by the International Institute for Sustainable Development in cooper

3、ation with the African Tax Administration Forum This publication is licensed under a Creative Commons Attribution-NonCommercialShareAlike 4.0 International License.The Future of Resource Taxation:10 policy ideas to mobilize mining revenuesISBN 978-1-894784-85-6This publication is available online at

4、:igfmining.orgataftax.orgATAF333 Grosvenor street,Block G,2nd Floor,Hatfield GardensPretoria,South AfricaIISD/IGF325-111 Lombard AvenueWinnipeg,ManitobaCanada R3B 0T4vThe Future of Resource Taxation:10 policy ideas to mobilize mining revenuesThe African Tax Administration Forum(ATAF)is an organizati

5、on established by African revenue authorities in 2009,aiming to improve the performance of African tax administrations.The tax administrations of 40 countries in Africa are members of ATAF,that is,74 percent of tax administrations on the continent,making it the premier body on tax matters on the con

6、tinent.Two countries,Mali,and Somalia were the latest to join the organization in 2020.ATAF believes that better tax administration will enhance economic growth,strengthen the states accountability to its citizens,and more effectively mobilise domestic resources.Now in its 11th year of existence,ATA