Strengthening mining taxation for sustainable development: Peer learning across ATI partner countries

Programme 

Background 

Mining remains a crucial source of government revenue for many resource-rich developing countries, including many Addis Tax Initiative (ATI) partner countries. As demand for minerals and metals accelerates, driven by the energy transition, mining revenues have the potential to play an even more central role in Domestic Resource Mobilisation (DRM). For countries endowed with copper, cobalt, lithium, nickel, and other critical minerals, this moment presents an opportunity to convert finite natural resource wealth into sustainable public revenues that support development.

Despite this potential, many governments struggle to capture a fair share of mining revenues. Many countries continue to rely on outdated mining fiscal regimes, poorly drafted mining agreements, and overly generous tax incentives that erode the tax base. Administrative challenges further compound these policy weaknesses. Tax authorities often face information asymmetries, limited access to data across the mining value chain, and capacity constraints in auditing complex transactions. As mining operations become more complex and globalised, strengthening both policy frameworks and administrative capacity has become essential for countries seeking to protect their mining tax base.

Against this background, the ATI, in collaboration with the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), is organising a webinar on the policy and administration aspects of mining taxation. Building on insights from The Future of Resource Taxation handbook and IGF’s work on international tax issues in the mining sector, the session will explore why mining tax frameworks often underperform and how governments can better protect and expand their tax base. Through country spotlights and an open peer discussion, it will reflect on challenges and lessons learned, while also discussing recommendations and practical next steps. The webinar will place strong emphasis on the identification of needs from ATI partners countries, and fostering peer learning, with participants sharing practical experiences, challenges and reform efforts. A key part of the discussion will focus on pinpointing common gaps and priority areas where the ATI and IGF can continue to provide support, facilitate knowledge exchange, or offer further technical advice.

Agenda 

This joint webinar will be held virtually on MS Teams in English and French. Participation is through registration.