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Taxation
Facilitates efficiency
Characteristics
Neutrality
Efficiency
Equality
Clarity
Elements in Quoting Taxes
Objectives of
quoting
Quoting
governance
Basis of quoting
Quoting rate
Types of Mine Taxes
• Royalty
• Free equity
Economic Rents
• Up-front bonus payments
• Windfall profit
• Access of land
• Dead-rent
User-pay Taxes
• Payroll taxes
• Property taxes
• Income taxes
Corporate Citizenship
• Added value and selling taxes
Taxes
• Customs
Mine Royalties
Advantages Disadvantages
Royalties
Based on volume or
Based on selling value Based on net
tonnage of exploitated
of reserve operational profit
reserve
Mining Characteristics and Taxation