Current Mining Taxation Policy Implemented by both Mongolia and Kazakhstan: The Development Comparatives between Ulaanbaatar and Astana.

Miller, A.D.

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Title	Current Mining Taxation Policy Implemented by both Mongolia and Kazakhstan: The Development Comparatives between Ulaanbaatar and Astana.
Authors	Miller, A.D.
ORCID
Keywords	оподаткування налогообложение taxation видобуток добыча полезных ископаемых mining політика политика policy глобалізація глобализация globalization транснаціональні корпорації транснациональные корпорации multinationals
Type	Article
Date of Issue	2019
URI	http://essuir.sumdu.edu.ua/handle/123456789/73829
Publisher	Sumy State University
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Citation	Miller, A.D. (2019). Current Mining Taxation Policy Implemented by both Mongolia and Kazakhstan: The Development Comparatives between Ulaanbaatar and Astana. Business Ethics and Leadership, 3(2), 39-52. http://doi.org/10.21272/bel.3(2).39-52.2019.
Abstract	This paper’s purpose is an attempt to examine the taxation policies enacted onto international mining companies operating in both Mongolia and Kazakhstan (being geographic neighbours) and both nations have a similarity within their respective extraction of raw minerals and other precious metals/resources therein. In addition, this body of research will display a succinct deviation in one country’s corporation tax policy compared to the other; how it has created the “phoenix from the ashes” scenario between Astana-Kazakhstan and the meagre resourced outcome for development in Ulaanbaatar-Mongolia.
Appears in Collections:	Business Ethics and Leadership (BEL)