Fiscal regimes for mining and petroleum
This course covers theoretical and practical aspects of taxing the exploitation of natural resources in the context of developing countries in Africa - especially focussing on petroleum taxes and mineral severance taxes. Apart from reviewing the theory for taxing the exploitation of natural resources, this course also deals with the various options (i.e. different types of taxes) available to countries. (Entry to course is subject to selection and approval.)
Learning outcomes:
This module is designed to equip policy advisors and tax administrators with the general knowledge and acquired skills to
- Identify the relevant policy issues and appropriate tax bases in respect of the taxation of natural resources
- To understand the reason for the differences in the tax systems of different countries in respect of the taxation of natural resources
- To best effect tax reform while maintaining the general maxims for a good tax system
- To evaluate the most pertinent issues facing an administrative dispensation for the taxation of natural resources.
Course content:
Apart from reviewing the theory for taxing the exploitation of natural resources, this course also deals with the various options (i.e. different types of taxes) available to countries. The course is designed to assist policymakers in especially African countries and focusses in some detail on petroleum taxes and mineral severance taxes.
Entry requirements:
Relevant practical experience in the public sector
Time: 08:00 - 16:00
Venue: University of Pretoria, Main Campus, Pretoria
Cost: R21,200 (VAT incl.)