LA FISCALITÉ MINIÈRE DU FUTUR : FEUILLE DE ROUTE

The report argues that traditional mining tax regimes, primarily based on corporate income tax and royalties, are outdated and often fail to generate expected revenues due to aggressive tax planning by multinationals and overly generous incentives. It highlights how the transition to a low-carbon economy, the rise of automation and AI in mining, and the pressures of climate change and the COVID-19 pandemic necessitate a reconsideration of how states tax mineral resources. The document proposes a three-step dialogue process involving governments, industry, and civil society to develop a manual of innovative fiscal ideas that ensure equitable and sustainable returns from mining.

• Current mining tax systems in developing countries rely heavily on a 'tax/royalty' regime, but corporate income tax (CIT) is often unstable and unpredictable due to long project payback periods and complex administration. Consequently, these countries are more dependent on royalties, which are simpler to administer but provide fewer total revenues over a project's life than CIT.
• Developing countries struggle to collect expected mining revenues due to internal factors, such as weak tax law enforcement and excessive tax incentives, and external factors, specifically aggressive tax planning by multinational corporations. This vulnerability to base erosion and profit shifting (BEPS) is estimated by the IMF to cost developing countries over 200 billion USD in annual revenue across all sectors.
• The demand for minerals essential for a low-carbon future presents both opportunities for revenue optimization and risks of instability. While some countries, like Chile, have used mineral supply to attract industrial investment (e.g., battery factories), there is a risk that states may become overly dependent on these minerals, which are subject to price volatility and potential obsolescence due to circular economy policies and technological substitutions.
• Emerging technologies such as AI, machine learning, and autonomous vehicles are transforming mining and may disrupt traditional benefit-sharing models. Key risks include the replacement of low-to-medium skilled workers—reducing social security contributions and indirect taxes—and an increase in the value of intangible assets (patents, algorithms), which facilitates profit shifting to low-tax jurisdictions.
• Climate change is forcing countries traditionally dependent on fossil fuels, such as Saudi Arabia and Nigeria, to diversify their tax bases toward mining. Additionally, developing countries face high financial burdens for climate adaptation, increasing the urgency for innovative financing and more effective resource taxation.
• The COVID-19 pandemic has intensified demands for 'building back better' and fiscal justice, with civil society calling for more transparent public spending and fairer contributions from wealthy individuals and corporations. This environment supports the need for a new international agreement on taxation that addresses the specific needs of developing countries.

APA

Danso, I. A., Lassourd, T., Mann, H., Readhead, A., & Taquiri, J. (2020). LA FISCALITÉ MINIÈRE DU FUTUR : FEUILLE DE ROUTE. International Institute for Sustainable Development. https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-fr.pdf

Chicago

Danso, Isaac Agyiri, Thomas Lassourd, Howard Mann, Alexandra Readhead, and Jaqueline Taquiri. LA FISCALITÉ MINIÈRE DU FUTUR : FEUILLE DE ROUTE. International Institute for Sustainable Development, 2020. https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-fr.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=LA FISCALITÉ MINIÈRE DU FUTUR : FEUILLE DE ROUTE |publisher=International Institute for Sustainable Development |date=October 2020 |url=https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-fr.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{danso2020fiscalit, author = {Danso, Isaac Agyiri and Lassourd, Thomas and Mann, Howard and Readhead, Alexandra and Taquiri, Jaqueline}, title = {{LA FISCALITÉ MINIÈRE DU FUTUR : FEUILLE DE ROUTE}}, institution = {International Institute for Sustainable Development}, year = {2020}, month = oct, url = {https://www.iisd.org/system/files/2020-11/future-resource-taxation-roadmap-fr.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }