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    Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo

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    1052_Taxation_and_public_financial_management_of_mining_revenue_in_the_DRC.pdf (370.0Kb)
    Date
    2021-10-08
    Author
    Price, Roz
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    Abstract
    This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the burgeoning size of the literature base and the complexity of the mining sector in the DRC, this rapid review only provides a snapshot of the literature. It draws on academic, grey and donor literature sources. Some papers for further reading are highlighted. The report first provides a brief background discussion of general taxation in the DRC, the decentralisation process, and provincial public revenue management. The next section provides general information on the mining sector in the DRC, including the regulatory system and official duties, royalties and tax provisions. Section 4 goes into more detail about taxation and rent-seeking in the mining sector, touching on both large-scale mining (LSM) and artisanal and small-scale mining (ASM). The next section looks at smuggling of minerals in the DRC, with a focus on gold. Finally, some specific lessons learned were drawn from two World Bank projects and highlighted in the final section. Lessons and experiences from other mining-related projects are also highlighted throughout the report. Literature in French was not included in this rapid review, which may mean that some key documents were omitted
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/16998
    Citation
    Price, R.A. (2021). Taxation and public financial management of mining revenue in the Democratic Republic of Congo. K4D Helpdesk Report 1052. Institute of Development Studies, DOI: 10.19088/K4D.2021.144
    DOI
    10.19088/K4D.2021.144
    Is part of series
    K4D Helpdesk Report;1052
    Rights holder
    © Crown copyright 2021
    Rights details
    https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
    Sponsor
    FCDO (Foreign, Commonwealth and Development Office)
    Collections
    • K4D [854]

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