The role of taxation of artisanal mining in conflict-affected contexts: From armed predation to 'informal formalization'?

Steven Van Bockstael, Jeroen Cuvelier, Koen Vlassenroot and Josaphat Musamba

No wp-2026-49, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper focuses on the taxation of artisanally mined natural resources, in particular high-value minerals, in conflict-affected contexts, by state and non-state armed actors. The taxation of artisanal miners and mineral traders, often part of the informal economy, by armed groups has considerable implications for the building of public authority.

Keywords: Taxation; Mining; Armed conflict; Systematic review; Democratic Republic of the Congo (search for similar items in EconPapers)
Date: 2026
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