Taxes and levies in the artisanal mining sites of South Kivu and Ituri: How much does an artisanal miner pay?

April 14, 2023

This report is the result of a large-scale field study on taxation in the artisanal mining sector in the eastern Congolese provinces of Ituri and South Kivu. The main finding is that current regulations and practices in the field not only cause mineral smuggling, which leaves some of the sector’s fiscal potential untapped at the provincial and national levels, but also constitute a source of insec