|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910458751403321 |
|
|
Autore |
Calder Jack |
|
|
Titolo |
Administering fiscal regimes for extractive industries : a handbook / / Jack Calder |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Washington, District of Columbia : , : International Monetary Fund, , 2014 |
|
©2014 |
|
|
|
|
|
|
|
|
|
ISBN |
|
1-4843-8637-X |
1-4843-8608-6 |
1-4843-8644-2 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (121 p.) |
|
|
|
|
|
|
Disciplina |
|
|
|
|
|
|
Soggetti |
|
Natural resources - Taxation |
Mineral industries - Taxation |
Revenue - Accounting |
Tax administration and procedure |
Electronic books. |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
Description based upon print version of record. |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references and index. |
|
|
|
|
|
|
Nota di contenuto |
|
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements |
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and |
|
|
|
|