LEADER 05679nam 2200709 450 001 9910458751403321 005 20200520144314.0 010 $a1-4843-8637-X 010 $a1-4843-8608-6 010 $a1-4843-8644-2 035 $a(CKB)2550000001341517 035 $a(EBL)1760066 035 $a(SSID)ssj0001398942 035 $a(PQKBManifestationID)11891174 035 $a(PQKBTitleCode)TC0001398942 035 $a(PQKBWorkID)11450768 035 $a(PQKB)11545321 035 $a(MiAaPQ)EBC1760066 035 $a(Au-PeEL)EBL1760066 035 $a(CaPaEBR)ebr10904731 035 $a(CaONFJC)MIL634062 035 $a(OCoLC)886114896 035 $a(EXLCZ)992550000001341517 100 $a20140815h20142014 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAdministering fiscal regimes for extractive industries $ea handbook /$fJack Calder 210 1$aWashington, District of Columbia :$cInternational Monetary Fund,$d2014. 210 4$dİ2014 215 $a1 online resource (121 p.) 300 $aDescription based upon print version of record. 311 $a1-4755-7517-3 311 $a1-322-02811-7 320 $aIncludes bibliographical references and index. 327 $aCover; 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 327 $aTransfers 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 327 $aGovernment 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 327 $aOrganization 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 327 $aClarity 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 Expenditure 327 $aSocial Infrastructure Costs 330 $aRevenues from natural resources often pose unique challenges for tax administration. 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 accountability in the administration of public revenues from 606 $aNatural resources$xTaxation$vHandbooks, manuals, etc 606 $aMineral industries$xTaxation$vHandbooks, manuals, etc 606 $aRevenue$xAccounting$vHandbooks, manuals, etc 606 $aTax administration and procedure$vHandbooks, manuals, etc 608 $aElectronic books. 615 0$aNatural resources$xTaxation 615 0$aMineral industries$xTaxation 615 0$aRevenue$xAccounting 615 0$aTax administration and procedure 676 $a333.7 700 $aCalder$b Jack$0943109 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910458751403321 996 $aAdministering fiscal regimes for extractive industries$92128336 997 $aUNINA