This report examines how mining taxation and fiscal policy influence investment, government revenues and the competitiveness of mineral-producing economies. Drawing on a comparative review of selected mining jurisdictions and financial modelling of different fiscal approaches, the study considers how governments can balance revenue mobilisation with the need to maintain an attractive and sustainable investment environment. It explores the interaction between taxes, royalties, fiscal stability and broader policy design, with particular attention to the changing demands facing the mining sector as investment in critical minerals and the energy transition accelerates. The report provides policymakers, industry participants and investors with a structured basis for assessing the design and performance of mining fiscal regimes.
