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[null,"1.","Record Nr.",null,"UNINA9910791145603321"]
[null,null,"Autore",null,"Calder Jack"]
[null,null,"Titolo",null,"Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 2014"]
[null,null,"ISBN",null,"1-4843-8637-X"]
[{"$nulls":4},"1-4843-8608-6"]
[{"$nulls":4},"1-4843-8644-2"]
[null,null,"Descrizione fisica",null,"1 online resource (121 p.)"]
[null,null,"Disciplina",null,"333.7"]
[null,null,"Soggetti",null,"Natural resources - Taxation"]
[{"$nulls":4},"Mineral industries - Taxation"]
[{"$nulls":4},"Revenue - Accounting"]
[{"$nulls":4},"Tax administration and procedure"]
[{"$nulls":4},"Public Finance"]
[{"$nulls":4},"Taxation"]
[{"$nulls":4},"International Taxation"]
[{"$nulls":4},"Natural Resource Extraction"]
[{"$nulls":4},"Natural Resources"]
[{"$nulls":4},"Accounting"]
[{"$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},"Public finance accounting"]
[{"$nulls":4},"Natural resources"]
[{"$nulls":4},"Natural resource taxes"]
[{"$nulls":4},"Revenue administration"]
[{"$nulls":4},"Tax administration core functions"]
[{"$nulls":4},"Transfer pricing rules"]
[{"$nulls":4},"Environment"]
[{"$nulls":4},"Taxes"]
[{"$nulls":4},"Public financial management (PFM)"]
[{"$nulls":4},"Revenue"]
[{"$nulls":4},"United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"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 Arrangements"]
[{"$nulls":4},"Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues"]
[{"$nulls":4},"Government 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"]
[{"$nulls":4},"Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY"]
[{"$nulls":4},"Clarity 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 "]
[{"$nulls":4},"Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure"]
[{"$nulls":4},"Social Infrastructure Costs"]
[null,null,null,"Sommario/riassunto","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 how developing countries can strengthen their managerial and technical capacity to administer these revenues."]
[null,"2.","Record Nr.",null,"UNINA9910826526003321"]
[null,null,"Autore",null,"Pilbeam Pamela M. <1941->"]
[null,null,"Titolo",null,"French socialists before Marx : workers, women, and the social question in France / / Pamela Pilbeam"]
[null,null,"Pubbl/distr/stampa",null,"Durham : , : Acumen Publishing, , 2000"]
[null,null,"ISBN",null,"1-282-92126-6"]
[{"$nulls":4},"9786612921261"]
[{"$nulls":4},"1-84465-324-2"]
[null,null,"Descrizione fisica",null,"1 online resource (x, 259 pages) : illustrations; digital, PDF file(s)"]
[null,null,"Disciplina",null,"320.5310944"]
[null,null,"Soggetti",null,"Socialism - France - History - 19th century"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"1 Plural socialism -- 2 The social question -- 3 Revolutionary inspirations -- 4 Religion and the early socialists -- 5 Socialists and education: to repulse the barbarians -- 6 The \"new woman\" -- 7 Association: dream worlds -- 8 Worker associations before 1848 -- 9 Association: socialist hopes in the Second Republic -- 10 Association: the conservative reaction in the Second Republic -- 11 Conclusion."]
[null,null,null,"Sommario/riassunto","In this pioneering and wide-ranging reassessment of early socialist ideas and reforming strategies, Pamela Pilbeam reveals a remarkable period of intellectual creativity and achievement wholly distinct from the post-1870 movement that has invariably formed the starting point for most histories of socialism. The book pulls together and identifies the major issues that preoccupied the early socialists: revolution, religion, education, the status of women, association and work and outlines how socialist ideas developed from a morality-based plural socialism of men and women that sought to smooth away class conflict to a materialist, internationalist socialism that used the rhetoric of revolution and class war."]