Skip to main content

Main menu

  • Home
  • Current Issue
  • Past Issues
  • Videos
  • Submit an article
  • More
    • About JSF
    • Editorial Board
    • Published Ahead of Print (PAP)
  • IPR Logo
  • About Us
  • Journals
  • Publish
  • Advertise
  • Videos
  • Webinars
  • More
    • Awards
    • Article Licensing
    • Academic Use
  • Follow IIJ on LinkedIn
  • Follow IIJ on Twitter

User menu

  • Sample our Content
  • Request a demo
  • Log in

Search

  • ADVANCED SEARCH: Discover more content by journal, author or time frame
The Journal of Structured Finance
  • IPR Logo
  • About Us
  • Journals
  • Publish
  • Advertise
  • Videos
  • Webinars
  • More
    • Awards
    • Article Licensing
    • Academic Use
  • Sample our Content
  • Request a demo
  • Log in
The Journal of Structured Finance

The Journal of Structured Finance

ADVANCED SEARCH: Discover more content by journal, author or time frame

  • Home
  • Current Issue
  • Past Issues
  • Videos
  • Submit an article
  • More
    • About JSF
    • Editorial Board
    • Published Ahead of Print (PAP)
  • Follow IIJ on LinkedIn
  • Follow IIJ on Twitter
Primary Article

How Taxes, Royalties, and Fiscal Regime Stability Affect Mining Investment

A Comparison of Niger and Indonesia

Balkisu Saidu
The Journal of Structured Finance Fall 2007, 13 (3) 105-111; DOI: https://doi.org/10.3905/jsf.2007.698661
Balkisu Saidu
A lecturer in the Department of Public Law and Jurisprudence in Usmanu Danfodiyo University in Sokoto, Nigeria.
  • Find this author on Google Scholar
  • Find this author on PubMed
  • Search for this author on this site
  • For correspondence: balkisaidu@yahoo.co.uk
  • Article
  • Info & Metrics
  • PDF (Subscribers Only)
Loading

Abstract

Mineral tax systems vary from country to country depending on the level of geological prospects, foreign private investment, and developmental needs of the country. The high-risk/high-capital characteristic of mining activities coupled with long lead time and high degree of market uncertainty call for special tax treatment of the sector if an appreciable level of foreign private investment is expected to be made. In addition, potential investors have several countries from which to choose when committing capital to exploration and mining activities, hence the realization that favorable geology in the absence of an attractive fiscal regime cannot sustain substantial investment in the mineral sector. In this research an analysis is made of the tax climate and the tax burden on mining operations in the Republic of Niger and the Republic of Indonesia to determine how the two regimes conform to the standards of fiscal regime design. The findings from the analysis of the various tax incentives available to foreign investors and their effect on the level of investment in these countries lead to the conclusion that, although it is probably true that an unattractive mining tax regime can drive away investment, it is equally true that an attractive mining tax regime will not necessarily attract and sustain investment.

  • © 2007 Pageant Media Ltd

Don’t have access? Click here to request a demo

Alternatively, Call a member of the team to discuss membership options

US and Overseas: +1 646-931-9045

UK: 0207 139 1600

Log in using your username and password

Forgot your user name or password?
PreviousNext
Back to top

Explore our content to discover more relevant research

  • By topic
  • Across journals
  • From the experts
  • Monthly highlights
  • Special collections

In this issue

The Journal of Structured Finance
Vol. 13, Issue 3
Fall 2007
  • Table of Contents
  • Index by author
Download PDF
Article Alerts
Sign In to Email Alerts with your Email Address
Email Article

Thank you for your interest in spreading the word on The Journal of Structured Finance.

NOTE: We only request your email address so that the person you are recommending the page to knows that you wanted them to see it, and that it is not junk mail. We do not capture any email address.

Enter multiple addresses on separate lines or separate them with commas.
How Taxes, Royalties, and Fiscal Regime Stability Affect Mining Investment
(Your Name) has sent you a message from The Journal of Structured Finance
(Your Name) thought you would like to see the The Journal of Structured Finance web site.
CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.
Citation Tools
How Taxes, Royalties, and Fiscal Regime Stability Affect Mining Investment
Balkisu Saidu
The Journal of Structured Finance Oct 2007, 13 (3) 105-111; DOI: 10.3905/jsf.2007.698661

Citation Manager Formats

  • BibTeX
  • Bookends
  • EasyBib
  • EndNote (tagged)
  • EndNote 8 (xml)
  • Medlars
  • Mendeley
  • Papers
  • RefWorks Tagged
  • Ref Manager
  • RIS
  • Zotero
Save To My Folders
Share
How Taxes, Royalties, and Fiscal Regime Stability Affect Mining Investment
Balkisu Saidu
The Journal of Structured Finance Oct 2007, 13 (3) 105-111; DOI: 10.3905/jsf.2007.698661
del.icio.us logo Digg logo Reddit logo Twitter logo CiteULike logo Facebook logo Google logo LinkedIn logo Mendeley logo
Tweet Widget Facebook Like LinkedIn logo

Jump to section

  • Article
  • Info & Metrics
  • PDF

Similar Articles

Cited By...

  • No citing articles found.
  • Google Scholar

More in this TOC Section

  • Should the Recent Credit Market Events Affect the Debt-vs.-Equity Characterization of MBS, ABS, CLO, and CDO Notes and, as a Consequence, Their ERISA Eligibility?
  • Books Received
  • How to Save the Rating Agencies
Show more Primary Article
LONDON
One London Wall, London, EC2Y 5EA
United Kingdom
+44 207 139 1600
 
NEW YORK
41 Madison Avenue, New York, NY 10010
USA
+1 646 931 9045
pm-research@pageantmedia.com
 

Stay Connected

  • Follow IIJ on LinkedIn
  • Follow IIJ on Twitter

MORE FROM PMR

  • Home
  • Awards
  • Investment Guides
  • Videos
  • About PMR

INFORMATION FOR

  • Academics
  • Agents
  • Authors
  • Content Usage Terms

GET INVOLVED

  • Advertise
  • Publish
  • Article Licensing
  • Contact Us
  • Subscribe Now
  • Log In
  • Update your profile
  • Give us your feedback

© 2021 Pageant Media Ltd | All Rights Reserved | ISSN: 1551-9783 | E-ISSN: 2374-1325

  • Site Map
  • Terms & Conditions
  • Cookies
  • Privacy Policy