LEADER 08191oam 22014294 450 001 9910807832303321 005 20240405012154.0 010 $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(IMF)NRRAHEE 035 $a(IMF)NRRAHEA 035 $a(EXLCZ)992550000001341517 100 $a20020129d2014 uf 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAdministering Fiscal Regimes for Extractive Industries : $eA Handbook /$fJack Calder 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2014. 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 3 $aThis handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and how developing countries can strengthen their managerial and technical capacity to administer these revenues. 410 0$aBooks 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 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aInternational Taxation$2imf 606 $aNatural Resource Extraction$2imf 606 $aNatural Resources$2imf 606 $aAccounting$2imf 606 $aAgricultural and Natural Resource Economics$2imf 606 $aEnvironmental and Ecological Economics: General$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aAuditing$2imf 606 $aPublic Administration$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aEnvironmental management$2imf 606 $aPublic finance & taxation$2imf 606 $aManagement accounting & bookkeeping$2imf 606 $aExtractive industries$2imf 606 $aTaxation & duties law$2imf 606 $aPublic finance accounting$2imf 606 $aNatural resources$2imf 606 $aNatural resource taxes$2imf 606 $aRevenue administration$2imf 606 $aTax administration core functions$2imf 606 $aTransfer pricing rules$2imf 606 $aEnvironment$2imf 606 $aTaxes$2imf 606 $aPublic financial management (PFM)$2imf 606 $aRevenue$2imf 606 $aTax administration and procedure$2imf 607 $aUnited States$2imf 615 0$aNatural resources$xTaxation 615 0$aMineral industries$xTaxation 615 0$aRevenue$xAccounting 615 0$aTax administration and procedure 615 7$aPublic Finance 615 7$aTaxation 615 7$aInternational Taxation 615 7$aNatural Resource Extraction 615 7$aNatural Resources 615 7$aAccounting 615 7$aAgricultural and Natural Resource Economics 615 7$aEnvironmental and Ecological Economics: General 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aBusiness Taxes and Subsidies 615 7$aAuditing 615 7$aPublic Administration 615 7$aPublic Sector Accounting and Audits 615 7$aEnvironmental management 615 7$aPublic finance & taxation 615 7$aManagement accounting & bookkeeping 615 7$aExtractive industries 615 7$aTaxation & duties law 615 7$aPublic finance accounting 615 7$aNatural resources 615 7$aNatural resource taxes 615 7$aRevenue administration 615 7$aTax administration core functions 615 7$aTransfer pricing rules 615 7$aEnvironment 615 7$aTaxes 615 7$aPublic financial management (PFM) 615 7$aRevenue 615 7$aTax administration and procedure 676 $a333.7 700 $aCalder$b Jack$01606157 712 02$aInternational Monetary Fund. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910807832303321 996 $aAdministering Fiscal Regimes for Extractive Industries$93931803 997 $aUNINA