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Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation
The purpose of this paper is to add to the current debate regarding the royalty imposition by discussing the Mineral and Petroleum Resource Development Act No. 28 of 2002 and the three amendments that have been made to it. The effect on investment, production, exploration and government taxation rev...
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| Format: | Thesis |
| Language: | English |
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School of Economics
2024
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| _version_ | 1867613218737750016 |
|---|---|
| access_status_str | Open Access |
| author | Dowe, Karen |
| author2 | Leiman, Anthony |
| author_browse | Dowe, Karen Leiman, Anthony |
| author_facet | Leiman, Anthony Dowe, Karen |
| author_sort | Dowe, Karen |
| collection | Thesis |
| description | The purpose of this paper is to add to the current debate regarding the royalty imposition by discussing the Mineral and Petroleum Resource Development Act No. 28 of 2002 and the three amendments that have been made to it. The effect on investment, production, exploration and government taxation revenue of the MPRDA, specifically on gold mining taxation in South Africa, is discussed. An important objective of the Act is to deal with past injustices. The Act results in a change in the ownership of minerals, where all mineral rights will vest in the state. The paper analyses whether internal inconsistencies in the mining legislation exist, by comparing the effects of the introduction of royalties, ring-fencing and the 'use-it or lose-it' clause. It is found that certain inconsistencies do exist. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/39892 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:39.476Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | School of Economics |
| publisherStr | School of Economics |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/39892 Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation Dowe, Karen Leiman, Anthony Economics The purpose of this paper is to add to the current debate regarding the royalty imposition by discussing the Mineral and Petroleum Resource Development Act No. 28 of 2002 and the three amendments that have been made to it. The effect on investment, production, exploration and government taxation revenue of the MPRDA, specifically on gold mining taxation in South Africa, is discussed. An important objective of the Act is to deal with past injustices. The Act results in a change in the ownership of minerals, where all mineral rights will vest in the state. The paper analyses whether internal inconsistencies in the mining legislation exist, by comparing the effects of the introduction of royalties, ring-fencing and the 'use-it or lose-it' clause. It is found that certain inconsistencies do exist. 2024-06-18T11:53:11Z 2024-06-18T11:53:11Z 2008 2024-06-18T11:39:21Z Thesis / Dissertation Masters MCom http://hdl.handle.net/11427/39892 eng application/pdf School of Economics Faculty of Commerce |
| spellingShingle | Economics Dowe, Karen Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation |
| thesis_degree_str | Master's |
| title | Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation |
| title_full | Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation |
| title_fullStr | Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation |
| title_full_unstemmed | Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation |
| title_short | Gold mining taxation in South Affrica : a discussion of the MPRDA, its amendments and whether internal inconsistencies exist in the mining legislation |
| title_sort | gold mining taxation in south affrica a discussion of the mprda its amendments and whether internal inconsistencies exist in the mining legislation |
| topic | Economics |
| url | http://hdl.handle.net/11427/39892 |
| work_keys_str_mv | AT dowekaren goldminingtaxationinsouthaffricaadiscussionofthemprdaitsamendmentsandwhetherinternalinconsistenciesexistinthemininglegislation |