Researches

Taxation and Financial Reporting

Authors: Tuvshintugs B., Oyunzul Ts., Khorol-Erdene B.

Source: Economic Research Institute

Keywords: Taxation, Tax regimes, Mining sector, Taxation Instruments, Tax Incentives

Date: 2019-07-04

The objective of this report lies in comparing the Mongolian taxation scheme in the mining industry to other countries in order to identify its challenges and opportunites. In particular, at the request of the Ministry of Mining and Heavy, the research team focused on whether there is a need to use taxation as a tool to incentivize the mining industry, what measures or instruments are available to promote the mining industry and in this regard, what we can learn from the experiences of other countries.

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