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Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder



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Autore: Calder Jack Visualizza persona
Titolo: Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder Visualizza cluster
Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2014
Edizione: 1st ed.
Descrizione fisica: 1 online resource (121 p.)
Disciplina: 333.7
Soggetto topico: Natural resources - Taxation
Mineral industries - Taxation
Revenue - Accounting
Tax administration and procedure
Public Finance
Taxation
International Taxation
Natural Resource Extraction
Natural Resources
Accounting
Agricultural and Natural Resource Economics
Environmental and Ecological Economics: General
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Auditing
Public Administration
Public Sector Accounting and Audits
Environmental management
Public finance & taxation
Management accounting & bookkeeping
Extractive industries
Taxation & duties law
Public finance accounting
Natural resources
Natural resource taxes
Revenue administration
Tax administration core functions
Transfer pricing rules
Environment
Taxes
Public financial management (PFM)
Revenue
Soggetto geografico: United States
Note generali: Description based upon print version of record.
Nota di bibliografia: Includes bibliographical references and index.
Nota di contenuto: 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
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
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
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
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 Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure
Social Infrastructure Costs
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.
Titolo autorizzato: Administering Fiscal Regimes for Extractive Industries  Visualizza cluster
ISBN: 1-4843-8637-X
1-4843-8608-6
1-4843-8644-2
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910807832303321
Lo trovi qui: Univ. Federico II
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Serie: Books