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1. |
Record Nr. |
UNINA9911095166203321 |
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Autore |
Calder Jack |
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Titolo |
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2014 |
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ISBN |
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9781484386378 |
148438637X |
9781484386088 |
1484386086 |
9781484386446 |
1484386442 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (121 p.) |
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Disciplina |
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Soggetti |
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Natural resources - Taxation |
Mineral industries - Taxation |
Revenue - Accounting |
Tax administration and procedure |
Public Finance |
Taxation |
International Taxation |
Natural Resource Extraction |
Natural Resources |
Accounting |
Agricultural and Natural Resource Economics |
Environmental and Ecological Economics: General |
Taxation, Subsidies, and Revenue: General |
Business Taxes and Subsidies |
Auditing |
Public Administration |
Public Sector Accounting and Audits |
Environmental management |
Public finance & taxation |
Management accounting & bookkeeping |
Extractive industries |
Taxation & duties law |
Public finance accounting |
Natural resources |
Natural resource taxes |
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Revenue administration |
Tax administration core functions |
Transfer pricing rules |
Environment |
Taxes |
Public financial management (PFM) |
Revenue |
United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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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 Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues |
Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities |
Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY |
Clarity of Roles and Responsibilities Open Budget Processes; Public |
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Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure |
Social Infrastructure Costs |
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Sommario/riassunto |
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This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and how developing countries can strengthen their managerial and technical capacity to administer these revenues. |
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2. |
Record Nr. |
UNINA9911097253603321 |
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Autore |
Garcia-Saltos Roberto |
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Titolo |
Adding Indonesia to the Global Projection Model / / Roberto Garcia-Saltos, Douglas Laxton, Michal Andrle, Haris Munandar, Charles Freedman, Danny Hermawan |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2009 |
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ISBN |
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9786612844911 |
9781462387038 |
1462387039 |
9781452752075 |
1452752079 |
9781282844919 |
1282844911 |
9781451941715 |
1451941714 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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Collana |
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Altri autori (Persone) |
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AndrleMichal |
FreedmanCharles |
HermawanDanny |
LaxtonDouglas |
MunandarHaris |
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Disciplina |
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Soggetti |
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Economic forecasting - Indonesia - Econometric models |
Economic forecasting - United States - Econometric models |
Economic forecasting - Europe - Econometric models |
Economic forecasting - Japan - Econometric models |
Inflation (Finance) - Indonesia - Econometric models |
Inflation (Finance) - United States - Econometric models |
Inflation (Finance) - Europe - Econometric models |
Inflation (Finance) - Japan - Econometric models |
Monetary policy - Indonesia - Econometric models |
Monetary policy - United States - Econometric models |
Monetary policy - Europe - Econometric models |
Monetary policy - Japan - Econometric models |
Banks and Banking |
Currency |
Deflation |
Economic theory |
Finance |
Foreign Exchange |
Foreign exchange |
Inflation |
Interest rates |
Interest Rates: Determination, Term Structure, and Effects |
Macroeconomics |
Macroeconomics: Production |
Output gap |
Price Level |
Prices |
Production and Operations Management |
Production |
Real exchange rates |
Real interest rates |
Short term interest rates |
Financial services |
United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Intro -- Contents -- I. Introduction -- A. Background -- B. A Brief Outline of Indonesian Economic Developments Over The Sample Period -- II. Benchmark Model -- A. Background -- B. The Specification of The Model -- B.1 Observable variables and data definitions -- B.2 Stochastic processes and model definitions -- B.3 Behavorial equations -- B.4 Cross correlations of disturbances -- III. Extending the Model to Include Financial-Real Linkages -- A. Background -- B. Model Specication Incorporating the US Bank Lending TighteningVariable -- V. |
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Confronting the Model with the Data -- A. Bayesian Estimation -- B. Results -- B.1 Estimates of coeficients -- B.2 Estimates of standard deviation of structural shocks and cross correlations -- B.3 RMSEs -- B.4 Impulse response functions -- VI. Concluding Remarks -- IV. Modifications of the Model for the Indonesian Economy -- References -- Appendix: GPM Data Definitions -- Figures -- 1. Indonesia - Historical Data [1] -- 2. Indonesia - Historical Data [2] -- 3. Indonesia - Historical Data [3] -- 4. Comparison CDS Emerging Countries -- 5. Indonesia Historical Inflation Graph -- 6. Domestic Demand Shock -- 7. Domestic Price Shock -- 8. Domestic Interest Rate Shock -- 9. Domestic Real Exchange Rate Shock -- 10. Shock to the Domestic Target Rate of Inflation -- 11. Demand Shock in the US -- 12. BLT Shock in the US -- Tables -- 1. Results from Posterior Maximization -- 2. Results from Posterior Parameters (standard deviation of structural shocks) -- 3. Results from Posterior Parameters (correlation of structural shocks) -- 4. Root Mean Squared Errors. |
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Sommario/riassunto |
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This is the fifth of a series of papers that are being written as part of a larger project to estimate a small quarterly Global Projection Model (GPM). The GPM project is designed to improve the toolkit to which economists have access for studying both own-country and cross-country linkages. In this paper, we add Indonesia to a previously estimated small quarterly projection model of the US, euro area, and Japanese economies. The model is estimated with Bayesian techniques, which provide a very efficient way of imposing restrictions to produce both plausible dynamics and sensible forecasting properties. |
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