Under the impetus of the International Financial Institutions (IMF, BM), the DRC set up in 2002 a mining code with a competitive and attractive tax system that enjoyed a ten-year stability period. It was at the end of this period that the Mining Code of 2002 was amended and supplemented by Law No. 18/001 of 9 March 2018, which mainly revised the 2002 tax regime and introduced new measures.
However, instead of using the 2002 mining code as an immutable base for reform by safeguarding almost all tax incentives and rebalancing these benefits with non-financial provisions such as social responsibility, the new tax data introduced by law of 2018, seem to jeopardize the DRC's position as an investment land while the application of the mining code from 2002 to 2017 could lead to a major movement of influx of mining investments in the country.
Although the DRC's nature conservation laws consider artisanal mining in protected areas as an illegal activity and incompatible with conservation objectives, the hunting grounds of Garamba National Park in the Province of Haut-Uélé (DRC) is experiencing an influx of miners from all sides, which poses a threat to the integrity of the PNG.
Examining the strengths and limitations of each of the exploreable options for solving this problem, this article proposes the participatory definition of a transition, similar to participatory zoning, to reconcile the imperatives of nature conservation with local communities’ rights.
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