Resource taxation is a key concern for resource-rich nations. An especially thorny public policy question revolves around how resource taxation translates into benefits for affected communities in which resource extraction occurs. This article considers the international and Australian experience with mineral resource taxes, the types of taxes employed, how they are collected and disbursed, and the extent to which they benefit regional and remote communities. It is argued that direct payments from mining companies to affected communities represent the most efficient form of transfer. However, payments alone will not improve the wellbeing of remote communities, which also require good governance and abundant transparency.