The Mining Tax Law in a Comparative Perspective

The purpose of this paper is to reserach about the possibility to identify a legal dogmatic body in mining taxation, and to show a certain disciplinary unity of Mining Tax Law, as a specialty of Tax Law with a strong link to Mining Law and Economic Law, among others characteristics. To do so, it tries to unravel specific problems, concepts and categories that are usually dealt with by the law that regulate this industry and by specialists. This report is exploratory, and does not pursue to present definitive or closed conclusions, because it is the first report of a line of research that has been working for a few years. Given the extent allowed to this class of work, evidence of such disciplinary identity will be presented rather than properly formulating a general theory of mining tax law.