The first step was a review of previous studies. FERDI moved onto the second phase of the project in 2015, and developed a database of tax and legal information for the gold-mining sector in French-speaking and English-speaking Africa.
This database is an essential step for assessing the sharing of mining rents. It has been available to the public since 2016.
Gold-mining sector – 21 African countries – 1980-today
FERDI in partnership with CERDI and ICTD (International Centre for Tax and Development, Brighton, UK) created this first legal and tax database which lists the tax regime applicable to industrial gold mines in 21 African producing countries since the 1980s, and a simulation tool for estimating the share of the mineral resource rent between states and investors.
The tools provided make it possible to 1) understand the characteristics of mining taxation, 2) know the changes in mining taxation, 3) compare the mining taxation between African countries, 4) compare mining taxation between projects in the same country, 5) assess the sharing of the mineral resource rent between states and investors.
The issue of mobilizing public revenue from taxes on natural resource exploitation is also being addressed by research on international financing for the post-2015 development agenda.