Druckansicht der Internetadresse:

Bayreuth International Graduate School of African Studies - BIGSAS

Print page

Irakoze, ​Ange Dorine ​

BIGSAS Junior Fellow Ange Dorine Irakoze

Research Interests:

Investment, Taxation, Mining, Regional Integration, Technology

Geographical Area:

Burundi and Tanzania

Current Project:

Combatting Illicit Financial Flows for Sustainable Development in East African Community (EAC): A Study Of Burundi Mining Laws and Lessons from United Republic Of Tanzania Mining Laws

This study examines Burundi fiscal regime anchored in the domestic legal instruments and linked to tax policies and regulations at the EAC level. At each phase of the development of a mining project, a variety of specific taxes (fixed rights, royalties based on the explored / exploited area, royalties on the value or volume of products sold, etc.) applies so that the country receives income or mining revenues to ensure sustainable economic development. To attract as many investors as possible, the Republic of Burundi, has chosen to grant tax advantages to mining companies by adopting common law tax system rather than specific mining tax regime for mining companies. As a result, no tax, duty or tax, other than those provided for by the mining convention, cannot apply or be payable by the investor during the validity period of the mining license. After benefiting these tax incentives, a mining company is required to repatriate mining earnings from exportation in accordance with the mining policies and regulations. However, the existing investment legal tax is not clear on how repatriation of export earnings mining should be carried out and, this lead to illicit financial flows and thus, affect economic sustainable development of the country.

The study is based on the assumption that the mining laws in Burundi are inadequate and also inconsistent with the East African Community (EAC) legal provisions on combating illicit natural resources exploitation.

To prove or disprove the assumption, it is the main objective of the study to critically analyze shortcomings in the existing investment legal tax planning and loopholes in the legislation of repatriation of export earnings mining as well as in Bilateral Agreements which provide tax incentives to mining companies that lead to illicit financial flows. In addition, the research methodology of this study will comprise of an analysis of primary data collected from respondents during field research as well as secondary data collected through library documentation.

Thus, the study will draw best lessons and practices from the United Republic of Tanzania given that Tanzanian legal tax regime has been found to have the best model in implementation of EAC provisions on combatting illicit financial flows in mining sector.

This study will finally make substantial recommendations that will ensure the tax revenue from mining industry to enable the country to combat illicit financial flow and attain economic sustainable development.


Further information (CV, publications, conference contributions)

Webmaster: Prof. Dr. Susanne Mühleisen

Facebook Twitter Instagram Blog UBT-A Contact