Abstract

TORRES-CUZCANO, Víctor. MINING FISCAL POLICY IN A CONTEXT OF EXTRAORDINARY GAINS: THE CASE OF PERU 2000-2016. Semest. Econ. [online]. 2018, vol.21, n.48, pp.73-103. ISSN 0120-6346.  https://doi.org/10.22395/seec.v21n48a3.

This paper’s main objective is to analyze the accuracy of the fiscal instruments implemented in Peru’s mining fiscal policy during the particular increase in the metals’ prices from 2003 to 2012. For this purpose, the mining fiscal policies of the successive governments during such decade of prosperity were evaluated. It is concluded that the fiscal policy instruments applied were not the most effective to ensure an optimal appropriation by the State of the mining income. This leads to the proposal of two alternative instruments: ad valorem royalties and income tax on natural resources.

JEL CLASSIFICATION: H21, Q32, Q34

Keywords : Taxes; underdeveloped countries; developing countries; resources and development; mining conflicts; Peru..

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