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A framework for the analysis of mineral tax policy in sub-Saharan Africa (الإنجليزية)

Given the dual role played by the Government as resource owner and tax collector in many sub - Saharan economies, it is important to separate "resource factor payments" from taxes through the use of different instruments. The instruments to be considered are: (1) a factor payment system that includes "ad rem" or "ad valorem" royalties. Production sharing, resource rent schemes, and fixed fees could also be used, but some form of unit payment is necessary...
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نسخة رسمية من الوثيقة (قد تضم توقيعات، الخ)


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