LEADER 08385oam 22015134 450 001 9911095166203321 005 20251116205426.0 010 $a9781484386378 010 $a148438637X 010 $a9781484386088 010 $a1484386086 010 $a9781484386446 010 $a1484386442 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(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(MiAaPQ)EBC1760066 035 $a(Perlego)1667475 035 $aNRRAHEA 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 $aDescription based upon print version of record. 311 08$a9781475575170 311 08$a1475575173 311 08$a9781322028118 311 08$a1322028117 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$01929498 712 02$aInternational Monetary Fund. 801 0$bDcWaIMF 906 $aBOOK 912 $a9911095166203321 996 $aAdministering Fiscal Regimes for Extractive Industries$94711482 997 $aUNINA LEADER 02591nam 22006974a 450 001 9911144376603321 005 20260415134437.0 010 $a0-19-029137-0 010 $a0-19-756551-4 010 $a1-280-84376-4 010 $a0-19-803831-3 035 $a(CKB)1000000000551062 035 $a(EBL)422463 035 $a(OCoLC)476257317 035 $a(SSID)ssj0000297455 035 $a(PQKBManifestationID)11947368 035 $a(PQKBTitleCode)TC0000297455 035 $a(PQKBWorkID)10333769 035 $a(PQKB)10445573 035 $a(StDuBDS)EDZ0002341502 035 $a(Au-PeEL)EBL422463 035 $a(CaPaEBR)ebr10266485 035 $a(CaONFJC)MIL84376 035 $a(MiAaPQ)EBC422463 035 $a(OCoLC)52601164 035 $a(FINmELB)ELB164421 035 $a(EXLCZ)991000000000551062 100 $a20030703d2004 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aGeostatistical analysis of compositional data /$fVera Pawlowsky-Glahn, Ricardo A. Olea 205 $a1st ed. 210 $aNew York $cOxford University Press$d2004 215 $a1 online resource (204 p.) 225 1 $aStudies in mathematical geology ;$v6 300 $aPreviously issued in print: 2004. 311 08$a0-19-517166-7 320 $aIncludes bibliographical references (p. [167]-175) and index. 327 $aContents; 1 Introduction; 2 Regionalized compositions; 3 Spatial covariance structure; 4 Concepts of null correlation; 5 Cokriging; 6 Practical aspects of compositional data analysis; 7 Application to real data; Summary and prospects; References; Index 330 8 $aGeostatistical Analysis of Compositional Data provides a comprehensive coverage of the theory and practice of analysis of data that have both spatial and compositional dependence, characteristics of most earth science and environmental measurements. 410 0$aStudies in mathematical geology ;$v6. 606 $aGeology$xStatistical methods 606 $aMultivariate analysis 606 $aKriging 615 0$aGeology$xStatistical methods. 615 0$aMultivariate analysis. 615 0$aKriging. 676 $a551/.072 700 $aPawlowsky-Glahn$b Vera$0741206 701 $aOlea$b R. A$g(Ricardo A.)$0771446 712 02$aInternational Association for Mathematical Geology, 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911144376603321 996 $aGeostatistical analysis of compositional data$94855699 997 $aUNINA