The report examines the relationship between national fiscal regimes and the formality of the artisanal and small-scale gold mining (ASGM) sector. Specifically, the study attempts to determine whether and to what extent a country’s fiscal regime – the total of taxes, fees, and royalties – acts as significant factor pushing ASGM producers and exporters into informality. The report addresses the production segment of the gold supply chain from the commercialisation segment and focusses specifically on nine planetGOLD countries: Burkina Faso, Colombia, Ecuador, Guyana, Indonesia, Kenya, Mongolia, the Philippines, and Peru.
planetGOLD Authors: