Mining taxation in Sierra Leone

Bendu, Franklin Sisabu (2017) Mining taxation in Sierra Leone. Masters thesis (MPhil), University of Sussex.

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This dissertation explores why mineral revenue has been low in Sierra Leone. My approach to answering this question changed during the fieldwork, because of my interactions with key stakeholders in the mining sector. The discussions I had with the parties concerned and the documents I was able to access (some outside of the public domain) provided very useful information about the industry.

I examine how politics has affected the mining sector. In essence, governments and politicians aspiring to power try hard to gain influence over the mining sector to get control over rents. They then use it for their own interests. In a range of ways, this undermines important institutions and public revenue. I then explore, in more detail, the factors through which pervasive politicization of mining, and corruption, have undermined public revenue.

The overarching conclusion from this research is that low mining revenue is due to poor governance and corruption. I suggest that improving institutional capacity in the public sector and strengthening the role of parliament and civil society organizations must, therefore, constitute the cornerstone of the feasible reforms needed to raise revenue to the treasury. Though these proposed changes are not the entire solution, they could make a significant contribution to ensuring the right agreements are negotiated and implemented, ultimately increasing the government's share of the rents generated.

Item Type: Thesis (Masters)
Schools and Departments: Institute of Development Studies
Subjects: H Social Sciences > HD Industries. Land use. Labour > HD9000 Special industries and trades > HD9506 Mineral and metal industries
Depositing User: Library Cataloguing
Date Deposited: 16 Mar 2017 16:41
Last Modified: 16 Mar 2017 16:41

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