Panel on taxing the extractive sector : three practioner perspectives Bernard Sanya from Uganda, Athelia Grasco from Liberia and Stephane Essaga from Cameroon #ICTD19pic.twitter.com/b9SGEQdbaD
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Athelia talking about the challenge of taxing small scale mining, along the chain of miners and brokers. Where the money is concentrated so are the political connections.pic.twitter.com/Jzx6exeFOD
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Technology solutions apps being developed to track minerals to avoid conflict minerals, can also use this to track money flows. Also tax at the point of export permit.pic.twitter.com/KYS0R4b4ma
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Discussion on the problem of auditing exploration & development costs. In Ghana at the point of production beginning the EA has a right to audit all costs before they are capitalised, but need. To have rules to support information availability
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Are all incentives bad? No and some like accelerated depreciation, loss carry forwards are structural to the industry, vat exemptions may be justified, depending on capacity to give refunds
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audits for cost recovery (by auditor general) and income tax (by revenue authority) . Who should do it? Can it be coordinated to audit once?
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