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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 |
License | Copyright not evaluated |
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) |
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Miller_Current_Mining_Taxation.pdf | 966.2 kB | Adobe PDF | -1899150557 |
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