La fiscalité minière du futur : 10 idées de politique fiscale pour mobiliser les revenus du secteur minier

The document argues that traditional mining tax regimes (corporate income tax and royalties) are often insufficient or vulnerable to profit shifting. It proposes ten alternatives, including variable royalties, production sharing contracts, and state equity participation, while addressing the impact of the EU's Carbon Border Adjustment Mechanism (CBAM) and the need for better production monitoring through remote sensing technology.

• Traditional mining tax regimes, primarily based on corporate income tax and royalties, are often vulnerable to base erosion and profit shifting (BEPS), with African countries losing up to 730 million USD annually in mining revenues.
• The energy transition is driving a surge in demand for critical minerals like lithium, cobalt, and copper, providing resource-rich countries a 'second chance' to rethink revenue mobilization.
• A 'minimum state share of profit' mechanism, as seen in Tanzania, the Philippines, and Ecuador, can act as a floor for government revenue, though its effectiveness depends on whether it includes a ceiling and how it handles cumulative vs. annual profits.
• Production Sharing Contracts (PSCs), common in oil and gas, can be adapted for mining to give states more control over resources and reduce the risk of profit shifting compared to traditional tax/royalty regimes.
• Variable royalties can better manage price volatility than fixed rates, generating more revenue during price peaks and reducing the burden on mines during downturns, provided they are calibrated to mining costs.
• The 'Sixth Method' for transfer pricing uses quoted exchange prices (e.g., London Metal Exchange) to simplify the valuation of mineral sales between related parties and combat under-valuation.
• The EU's Carbon Border Adjustment Mechanism (CBAM) may negatively impact low- and middle-income mineral exporters by reducing exports to the EU unless these countries implement their own carbon pricing.
• A proposed 'turnover tax for development' (0.5% to 3% of turnover) would mandate investments in shared public infrastructure or payments into a government-managed mining development fund to benefit local communities.
• Competitive bidding for mining licenses can increase public revenue through signature bonuses and better-qualified investors, while reducing corruption risks compared to 'first-come, first-served' systems.
• Remote sensing and laser scanning technology can significantly improve revenue collection from industrial quarries by independently verifying production volumes and sales in real-time.
• State equity participation allows governments to receive dividends and gain board-level information, but carries risks of financial loss if projects fail and potential conflicts of interest between the state as owner and regulator.
• State-owned enterprises (SOEs) can ensure control over strategic minerals and increase revenues, but often suffer from political interference, lack of transparency, and inefficient governance.
• Fiscal stabilization clauses in mining contracts can lock in outdated and overly generous tax terms, but modern standards suggest they should be limited in scope and time.

APA

Readhead, A., Tarus, V., Lassourd, T., Madzivanyika, E., & Schlenther, B. (2023). La fiscalité minière du futur : 10 idées de politique fiscale pour mobiliser les revenus du secteur minier. International Institute for Sustainable Development. https://www.iisd.org/system/files/2023-06/future-of-resource-taxation-fr.pdf

Chicago

Readhead, Alexandra, Viola Tarus, Thomas Lassourd, Ezera Madzivanyika, and Bernd Schlenther. La fiscalité minière du futur : 10 idées de politique fiscale pour mobiliser les revenus du secteur minier. International Institute for Sustainable Development, 2023. https://www.iisd.org/system/files/2023-06/future-of-resource-taxation-fr.pdf.

Wikipedia

{{cite report |last1=Readhead |first1=Alexandra |last2=Tarus |first2=Viola |last3=Lassourd |first3=Thomas |last4=Madzivanyika |first4=Ezera |last5=Schlenther |first5=Bernd |title=La fiscalité minière du futur : 10 idées de politique fiscale pour mobiliser les revenus du secteur minier |publisher=International Institute for Sustainable Development |date=23 June 2023 |url=https://www.iisd.org/system/files/2023-06/future-of-resource-taxation-fr.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{readhead2023fiscalit, author = {Readhead, Alexandra and Tarus, Viola and Lassourd, Thomas and Madzivanyika, Ezera and Schlenther, Bernd}, title = {{La fiscalité minière du futur : 10 idées de politique fiscale pour mobiliser les revenus du secteur minier}}, institution = {International Institute for Sustainable Development}, year = {2023}, month = jun, url = {https://www.iisd.org/system/files/2023-06/future-of-resource-taxation-fr.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }