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[null,"1.","Record Nr.",null,"UNINA9910798600703321"]
[null,null,"Autore",null,"Calder Jack"]
[null,null,"Titolo",null,"Manual sobre administración de regímenes fiscales para industrias extractivas / / Jack Calder"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 2015"]
[null,null,"ISBN",null,"1-4983-1692-1"]
[{"$nulls":4},"1-4755-5681-0"]
[null,null,"Descrizione fisica",null,"1 online resource (129 pages)"]
[null,null,"Disciplina",null,"336.2"]
[null,null,"Soggetti",null,"Taxation"]
[{"$nulls":4},"Public Finance"]
[{"$nulls":4},"International Taxation"]
[{"$nulls":4},"Natural Resource Extraction"]
[{"$nulls":4},"Natural Resources"]
[{"$nulls":4},"Agricultural and Natural Resource Economics"]
[{"$nulls":4},"Environmental and Ecological Economics: General"]
[{"$nulls":4},"Taxation, Subsidies, and Revenue: General"]
[{"$nulls":4},"Business Taxes and Subsidies"]
[{"$nulls":4},"Auditing"]
[{"$nulls":4},"Public Administration"]
[{"$nulls":4},"Public Sector Accounting and Audits"]
[{"$nulls":4},"Environmental management"]
[{"$nulls":4},"Public finance & taxation"]
[{"$nulls":4},"Management accounting & bookkeeping"]
[{"$nulls":4},"Extractive industries"]
[{"$nulls":4},"Taxation & duties law"]
[{"$nulls":4},"Revenue administration"]
[{"$nulls":4},"Natural resources"]
[{"$nulls":4},"Revenue"]
[{"$nulls":4},"Tax administration and procedure"]
[{"$nulls":4},"United States"]
[null,null,"Lingua di pubblicazione",null,"Spagnolo"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","Los ingresos derivados de los recursos naturales suelen plantear desafíos singulares para la administración tributaria. Este Manual es uno de los primeros de su tipo que se enfoca en la administración eficaz de los ingresos provenientes de las industrias extractivas. Ofrece a las autoridades y los funcionarios en las economías en desarrollo y de mercados emergentes directrices prácticas para el establecimiento de un marco jurídico robusto, una organización y procedimientos para la gestión de los ingresos de estas industrias. Examina la transparencia y la manera de fomentarla ante las crecientes exigencias de claridad y rendición de cuentas en la administración de los ingresos públicos generados por las industrias extractivas, y analiza la forma en que los países en desarrollo pueden reforzar su capacidad gerencial y técnica para administrar estos ingresos."]