08171oam 22014174 450 991079114560332120230803221910.01-4843-8637-X1-4843-8608-61-4843-8644-2(CKB)2550000001341517(EBL)1760066(SSID)ssj0001398942(PQKBManifestationID)11891174(PQKBTitleCode)TC0001398942(PQKBWorkID)11450768(PQKB)11545321(MiAaPQ)EBC1760066(Au-PeEL)EBL1760066(CaPaEBR)ebr10904731(CaONFJC)MIL634062(OCoLC)886114896(IMF)NRRAHEE(IMF)NRRAHEA(EXLCZ)99255000000134151720020129d2014 uf 0engurcnu||||||||txtccrAdministering Fiscal Regimes for Extractive Industries : A Handbook /Jack CalderWashington, D.C. :International Monetary Fund,2014.1 online resource (121 p.)Description based upon print version of record.1-4755-7517-3 1-322-02811-7 Includes bibliographical references and index.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 ArrangementsTransfers 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 RevenuesGovernment 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 ResponsibilitiesOrganization 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 TRANSPARENCYClarity of Roles and Responsibilities Open Budget Processes; Public 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 ExpenditureSocial Infrastructure CostsThis 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.BooksNatural resourcesTaxationHandbooks, manuals, etcMineral industriesTaxationHandbooks, manuals, etcRevenueAccountingHandbooks, manuals, etcTax administration and procedureHandbooks, manuals, etcPublic FinanceimfTaxationimfInternational TaxationimfNatural Resource ExtractionimfNatural ResourcesimfAccountingimfAgricultural and Natural Resource EconomicsimfEnvironmental and Ecological Economics: GeneralimfTaxation, Subsidies, and Revenue: GeneralimfBusiness Taxes and SubsidiesimfAuditingimfPublic AdministrationimfPublic Sector Accounting and AuditsimfEnvironmental managementimfPublic finance & taxationimfManagement accounting & bookkeepingimfExtractive industriesimfTaxation & duties lawimfPublic finance accountingimfNatural resourcesimfNatural resource taxesimfRevenue administrationimfTax administration core functionsimfTransfer pricing rulesimfEnvironmentimfTaxesimfPublic financial management (PFM)imfRevenueimfTax administration and procedureimfUnited StatesimfNatural resourcesTaxationMineral industriesTaxationRevenueAccountingTax administration and procedurePublic FinanceTaxationInternational TaxationNatural Resource ExtractionNatural ResourcesAccountingAgricultural and Natural Resource EconomicsEnvironmental and Ecological Economics: GeneralTaxation, Subsidies, and Revenue: GeneralBusiness Taxes and SubsidiesAuditingPublic AdministrationPublic Sector Accounting and AuditsEnvironmental managementPublic finance & taxationManagement accounting & bookkeepingExtractive industriesTaxation & duties lawPublic finance accountingNatural resourcesNatural resource taxesRevenue administrationTax administration core functionsTransfer pricing rulesEnvironmentTaxesPublic financial management (PFM)RevenueTax administration and procedure333.7Calder Jack1465288International Monetary Fund.DcWaIMFBOOK9910791145603321Administering Fiscal Regimes for Extractive Industries3774779UNINA