Show simple item record Matshediso, I.B. 2012-12-03T12:48:52Z 2012-12-03T12:48:52Z 2004
dc.identifier.citation Matshediso, I.B. (2004) A review of mining taxation in selected SADC countries and Chile, Botswana Journal of Technology, Vol.13, No.2, pp. 41-49 en_US
dc.identifier.issn 1019 1593
dc.description.abstract Although most SADC countries have or were in the process of liberalizing their legislation and fiscal regimes some member states seemed to levy exorbitant tax rates. SADC members’ states need to note that in designing the optimum tax regime for their respective countries a balance will have to be struck between all the role-players including the investor, government and the community. It is imperative that the tax regimes are designed to provide stability over time and are transparent, easy to administer and internationally competitive. Mining investors view taxation systems as a cost of doing business in a particular country. The effects of taxes can influence company decisions. It is therefore of paramount importance for SADC governments to design tax regimes which will allow the mining sector to get a return on investments which is commensurate with the capital outlay and risk. It is equally important that the mining business should play a key role to the socio-economic developments of the host country in terms of job markets, secondary industries, hospital, schools, skills development and education. The taxation level in SADC countries should be both comparable and competitive with other countries with similar geological potential and this is currently not the case. Chile offered investors the best fiscal regime when compared to the twelve selected SADC countries. en_US
dc.language.iso en en_US
dc.publisher University of Botswana, en_US
dc.subject Mining taxation en_US
dc.subject Fiscal regimes en_US
dc.subject Mining legislation en_US
dc.subject Mineral policies en_US
dc.title A review of mining taxation in selected SADC countries and Chile en_US
dc.type Published Article en_US

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