This article examines Mining Taxation in Africa: Revenue Capture, Investment Climate, and International Tax Competition: A Critical Examination with a focused emphasis on Democratic Republic of Congo within the field of Business. It is structured as a comparative study that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.