The Mining Tax Law in a Comparative Perspective

Patricio Masbernat

Abstract


The purpose of this paper is to research about the possibility to identify a legal dogma body in mining taxation and to show a certain disciplinary unity of Mining Tax Law, as a particular area of Tax Law with a strong link to Mining Law and Economic Law, among others characteristics. To do so, it explains specific problems, concepts, and categories that are usually dealt with by the law that regulate this industry. That is, use the method of legal doctrine in Comparative Law. This report is exploratory and does not pursue to present definitive or closed conclusions, because it is the first paper of a line of research that the authors have been working for some years. Given the extent allowed to this class of work, evidence of such disciplinary identity will be presented rather than adequately formulating a general theory of mining tax law.

Keywords


mining taxation; mining royalties; mining tax law; legal theory of taxation

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DOI: 10.6092/issn.2036-3583/9155

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