矿业促进发展:税收联动

Mining for Development: The Taxation Linkage

Understand taxation for development and sustainability in mining.

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南非威特沃特斯兰德大学
edX
  • 完成时间大约为 7
  • 中级
  • 英语
注:因开课平台的各种因素变化,以上开课日期仅供参考

你将学到什么

To identify stakeholders and their interests in mining, development and sustainability

The costs and benefits associated with the mineral development cycle

The two key models of extractive development (private-led and neo-extractivism) and their implications for taxing mining

The concept of mineral resource rents, and the arguments for and against different types of mineral royalty

Perspectives that are not usually foregrounded in tax debates, such as gender disparities, green fiscal regimes, and transparency initiatives

课程概况

Tax revenues are likely to be the core benefit of mineral extraction for host States. To promote mining for development, States must design mineral fiscal regimes that consider the interests of a wide range of stakeholders. Their choices have major implications for public finance, development and sustainability.

This course will help policy makers, managers in private sector companies, and activists understand these choices and their implications.

预备知识

None

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