Mining Tax Policy Responses to COVID-19

A guide produced by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) and the African Tax Administration Forum (ATAF) to help resource-rich developing countries evaluate tax policy options for the mining sector in response to the COVID-19 pandemic.

• The IGF and ATAF developed a guide in English, French, and Spanish to assist resource-rich developing countries in determining the appropriate level and type of relief for the mining sector, as the needs vary by company and sector.
• While wealthier nations may have the fiscal capacity to provide direct government payments to distressed mining companies or workers, developing countries may find tax policy to be a more accessible tool for providing support.
• Developing countries must carefully assess business tax relief options because they are already facing difficulties in mobilizing sufficient domestic revenues.

APA

Taquiri,, A. R. L. (2020). Mining Tax Policy Responses to COVID-19. International Institute for Sustainable Development. https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19

Chicago

Taquiri,, Alexandra Readhead,Thomas Lassourd,Jaqueline. Mining Tax Policy Responses to COVID-19. International Institute for Sustainable Development, 2020. https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19.

Wikipedia

{{cite report |last1=Taquiri, |first1=Alexandra Readhead,Thomas Lassourd,Jaqueline |title=Mining Tax Policy Responses to COVID-19 |publisher=International Institute for Sustainable Development |date=8 April 2020 |url=https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19 |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{taquiri2020mining, author = {Taquiri,, Alexandra Readhead,Thomas Lassourd,Jaqueline}, title = {{Mining Tax Policy Responses to COVID-19}}, institution = {International Institute for Sustainable Development}, year = {2020}, month = apr, url = {https://www.iisd.org/publications/brief/mining-tax-policy-responses-covid-19}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }