EL FUTURO DE LA TRIBUTACIÓN DE LOS RECURSOS NATURALES: UNA GUÍA

The guide argues that traditional mining tax regimes, primarily based on corporate income tax and royalties, are outdated and vulnerable to profit shifting. It highlights how the energy transition, disruptive technologies like AI and automation, and climate change are altering the economic landscape of the extractive sector. The document proposes a three-step dialogue process involving governments, industry, and civil society to identify innovative fiscal reforms that ensure sustainable and equitable revenue collection for resource-rich developing nations.

• Traditional mining taxation relies on a 'fiscal and royalty regime' consisting of corporate income tax (typically 20% to 40% of net profit) and royalties (usually 2% to 6% of gross sales), tools that have remained largely unchanged for decades.
• Developing countries struggle to collect expected revenues due to aggressive tax planning by multinationals, limited administrative capacity to apply complex international rules, and overly generous tax incentives. This leaves them vulnerable to base erosion and profit shifting (BEPS), which the IMF estimates costs developing countries over USD 200 trillion in annual revenue across all sectors.
• The demand for low-carbon minerals presents both opportunities and risks; while they offer new revenue streams, uncertainty arises from circular economy policies (recycling), technological shifts in battery storage, and the risk of manufacturers finding substitutes if fiscal policies are deficient.
• Disruptive technologies such as autonomous vehicles, AI, and machine learning may reduce the number of low-skilled jobs, thereby decreasing payroll and indirect tax revenues. For example, in 2017, payroll taxes accounted for 14.6% of mining-related public revenue in Zambia.
• Technological shifts increase the value of intangible assets (patents, algorithms), which heightens the risk of profit shifting to low-tax jurisdictions through licensing fees paid by local mining companies to related foreign entities.
• Climate change forces countries dependent on fossil fuel revenues (such as Saudi Arabia or Nigeria) to diversify their tax bases toward mining, while simultaneously increasing the financial burden on developing nations to fund climate adaptation infrastructure.
• The project aims to develop a manual of innovative ideas for mining revenue collection through a three-step process: deepening the understanding of current fiscal roles, collecting innovative proposals from stakeholders, and conducting research on the feasibility and impact of these ideas.

APA

Danso, I. A., Lassourd, T., Mann, H., Readhead, A., & Taquiri, J. (2020). EL FUTURO DE LA TRIBUTACIÓN DE LOS RECURSOS NATURALES: UNA GUÍA. International Institute for Sustainable Development. https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-es.pdf

Chicago

Danso, Isaac Agyiri, Thomas Lassourd, Howard Mann, Alexandra Readhead, and Jaqueline Taquiri. EL FUTURO DE LA TRIBUTACIÓN DE LOS RECURSOS NATURALES: UNA GUÍA. International Institute for Sustainable Development, 2020. https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-es.pdf.

Wikipedia

{{cite report |last1=Danso |first1=Isaac Agyiri |last2=Lassourd |first2=Thomas |last3=Mann |first3=Howard |last4=Readhead |first4=Alexandra |last5=Taquiri |first5=Jaqueline |title=EL FUTURO DE LA TRIBUTACIÓN DE LOS RECURSOS NATURALES: UNA GUÍA |publisher=International Institute for Sustainable Development |date=October 2020 |url=https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-es.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{danso2020futuro, author = {Danso, Isaac Agyiri and Lassourd, Thomas and Mann, Howard and Readhead, Alexandra and Taquiri, Jaqueline}, title = {{EL FUTURO DE LA TRIBUTACIÓN DE LOS RECURSOS NATURALES: UNA GUÍA}}, institution = {International Institute for Sustainable Development}, year = {2020}, month = oct, url = {https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-es.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }