Current Mining Taxation Policy Implemented by both Mongolia and Kazakhstan: The Development Comparatives between Ulaanbaatar and Astana.
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Date
2019
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Sumy State University
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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.
Keywords
оподаткування, налогообложение, taxation, видобуток, добыча полезных ископаемых, mining, політика, политика, policy, глобалізація, глобализация, globalization, транснаціональні корпорації, транснациональные корпорации, multinationals
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.