Fiscal Regimes


A sound fiscal regime, comprising the laws, regulations, and tax agreements that govern the revenues of extractive industry operations, is essential to ensure that the government receives fair and appropriate revenues from the sector, and, for attracting investors.

This topic overview compares the positives and negatives of different financial instruments, how revenues from extractives can be best calculated and collected, and provides a useful case study on Sierra Leone. 

This topic overview includes the following information: