Edition of the World Bank in the Bulgarian language
Global study of their impact on investors, the Government and civil society.
Written by eight leading experts from some of the most prominent universities with courses in mining and by the World Bank, "Mining royalty" are understandably wrapped up and needed research on this type of taxation of mining sector. The book examines the history of royalties and their types, which apply at the time, highlighting the practical problems such as the administration of taxes, distribution of income and their reporting.
By analyzing the royalty policies from the perspective of different stakeholders, including Governments, politicians, local communities and other members of civil society, extractive companies and tax administrators "Mining royalty" identifies the strengths and weaknesses of different approaches to the royalties. Rated the economic impact of these approaches on production decisions and performance of the mines, as well as the impact of royalties on the investment climate, civil society and the market. The section on management discusses the problems associated with the management of revenues from mining activity, received from Governments, including the important issue of transparent reporting them.
With the recommendations at the end of the study, with a detailed examination of the relevant issues and with the applications, including examples of existing laws relating to royalty in 40 countries, "Mining royalty" will serve the politicians who made tax policy, tax officials, who administer the mining sector, researchers, as well as all other practitioners interested in the topic.
