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Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| 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 |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910791145603321 |
Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
| Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (108 pages) |
| Disciplina | 338.2 |
| Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources 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 Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
| ISBN |
1-5135-1299-4
1-5135-1605-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Record Nr. | UNINA-9910798601003321 |
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Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Estimating Potential Output in Chile : : A Multivariate Filter for Mining and Non-Mining Sectors / / Patrick Blagrave, Marika Santoro
| Estimating Potential Output in Chile : : A Multivariate Filter for Mining and Non-Mining Sectors / / Patrick Blagrave, Marika Santoro |
| Autore | Blagrave Patrick |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
| Descrizione fisica | 1 online resource (33 pages) : illustrations, tables |
| Disciplina | 330.983064 |
| Altri autori (Persone) | SantoroMarika |
| Collana | IMF Working Papers |
| Soggetto topico |
Economic indicators - Chile
Economic development - Chile Mineral industries - Chile - Econometric models Macroeconomics Natural Resource Extraction Production and Operations Management Model Construction and Estimation Price Level Inflation Deflation Monetary Policy Macroeconomics: Production Industry Studies: Primary Products and Construction: General Metals and Metal Products Cement Glass Ceramics Production Cost Capital and Total Factor Productivity Capacity Extractive industries Potential output Mining sector Output gap Metal prices Total factor productivity Economic sectors Prices Economic theory Mineral industries Metals Industrial productivity |
| ISBN |
1-4755-4493-6
1-4755-4496-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910154898803321 |
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Blagrave Patrick
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| Washington, D.C. : , : International Monetary Fund, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Guinea : : Fifth Review Under the Three-Year Arrangement Under the Extended Credit Facility, Financing Assurances Review, and Requests for an Augmentation of Access and Extension of the Current Arrangement
| Guinea : : Fifth Review Under the Three-Year Arrangement Under the Extended Credit Facility, Financing Assurances Review, and Requests for an Augmentation of Access and Extension of the Current Arrangement |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (109 p.) |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Accounting - Guinea
Banks and Banking Exports and Imports Public Finance Natural Resource Extraction Diseases: Respiratory Macroeconomics International Lending and Debt Problems Health Behavior Debt Debt Management Sovereign Debt National Government Expenditures and Related Policies: General Industry Studies: Primary Products and Construction: General General Aggregative Models: General International economics Public finance & taxation Infectious & contagious diseases Banking Extractive industries Budgeting & financial management External debt Ebola Public debt Public financial management (PFM) Mining sector Health National accounts Debts, External Ebola virus disease Debts, Public Finance, Public Mineral industries Budget |
| ISBN |
1-4843-7775-3
1-4983-8576-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; CONTENTS; RECENT DEVELOPMENTS AND PROGRAM IMPLEMENTATION; BOXES; 1. Recent Data on the Ebola Epidemic; FIGURES; 1. 2014 GDP Growth Projections; 2. Economic Overview, 2013-15; 3. Fiscal Sector Developments, 2013-14; ECONOMIC OUTLOOK AND POLICY DISCUSSIONS FOR 2015; A. Economic Outlook and Risks; B. Fiscal Policy; C. Monetary and Exchange Rate Policies; D. Structural Reform; E. Poverty Reduction Strategy; 2. First Annual Progress Report on PRSP Implementation; PROGRAM MONITORING, FINANCING, AND RISKS; STAFF APPRAISAL; TABLES; 1. Key Economic and Financial Indicators, 2013-17
2a. Fiscal Operations of the Central Government, 2013-17 (Billions of Guinean Francs)2b. Fiscal Operations of the Central Government, 2013-17 (Percent of GDP); 2c. Fiscal Operations of the Central Government, 2013-15; 3a Central Bank and Deposit Money Banks Accounts, 2013-15; 3b. Monetary Survey, 2013-15; 4. Balance of Payments, 2013-17; 5. Performance Criteria and Indicative Targets, 2014-15; 6. Banking Sector Key Economic and Financial Soundness Indicators, 2010-14; 7. External Financing Requirements and Sources, 2013-15; 8. Indicators of Capacity to Repay the IMF, 2014-25 9a. Original Schedule of Disbursements and Timing of Reviews Under the ECF Arrangement, 2012-159b. Proposed Schedule of Disbursements and Timing of Reviews Under the ECF Arrangement, 2012-15; 10. Risk Assessment Matrix; APPENDIX; I. Letter of Intent; Attachment I. Fifth Supplement to the Memorandum on Economic and Financial Policies; Attachment II. Technical Memorandum of Understanding; CONTENTS; RELATIONS WITH THE FUND; JOINT WORLD BANK-FUND MATRIX; RELATIONS WITH THE AFRICAN DEVELOPMENT BANK, 2011-13; MILLENNIUM DEVELOPMENT GOALS; STATISTICAL ISSUES |
| Record Nr. | UNINA-9910788007803321 |
| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Guinea : : Fourth Review Under the Three-Year Arrangement Under the Extended Credit Facility, and Financing Assurances Review
| Guinea : : Fourth Review Under the Three-Year Arrangement Under the Extended Credit Facility, and Financing Assurances Review |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (89 p.) |
| Disciplina | 330.9953 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Banks and Banking
Exports and Imports Financial Risk Management Public Finance Natural Resource Extraction Macroeconomics National Government Expenditures and Related Policies: General Banks Depository Institutions Micro Finance Institutions Mortgages International Lending and Debt Problems Industry Studies: Primary Products and Construction: General Debt Debt Management Sovereign Debt Financial Institutions and Services: Government Policy and Regulation Public finance & taxation Banking International economics Extractive industries Financial services law & regulation Public financial management (PFM) Mining sector Debt relief Bank supervision Economic sectors Financial regulation and supervision National accounts Budget planning and preparation Finance, Public Debts, External Banks and banking Mineral industries State supervision National income |
| ISBN |
1-4983-8897-3
1-4983-1587-9 1-4983-9971-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; CONTENTS; UPDATE ON 2013 OUT TURN AND PROGRAM PERFORMANCE; RECENT DEVELOPMENTS AND OUTLOOK AND POLICY DISCUSSIONS FOR 2014; A. Recent Developments, Economic Outlook, and Risks; FIGURES; 1. Recent Economic Developments; B. Fiscal Policy; 2. Recent Fiscal Developments; C. Monetary, Exchange Rate, and Financial Sector Policies; 3. Recent Monetary Developments; D. Structural Reform; E. External Debt Management; PROGRAM MONITORING, FINANCING, AND RISKS; BOX; 1. Kaleta-Conakry Electricity Transmission Line
4. Indicators of Public and Publicly Guaranteed External Debt Under Alternative Scenarios, 2013-33 STAFF APPRAISAL; TABLES; 1. Key Economic and Financial Indicators, 2008-17; 2a. Fiscal Operations of the Central Government, 2012-17 (Billions of Guinean Francs); 2b. Fiscal Operations of the Central Government, 2012-17 (Percent of GDP); 3a. Central Bank and Deposit Money Banks Accounts, 2009-14; 3b. Monetary Survey, 2009-14; 4 Balance of Payments, 2008-17; 5. Performance Criteria and Indicative Targets, ECF 2013-14; 6. Banking Sector Financial Soundness Indicators, 2010-13 7. Risk Assessment Matrix 8 External Financing Requirements and Sources, 2012-16; 9. Indicators of Capacity to Repay the IMF, 2013-25; 10. Proposed Schedule of Disbursements and Timing of Reviews Under the ECF Arrangement, 2012-15; APPENDICES; I. Letter of Intent; Attachment I. Fourth Supplement to the Memorandum of Economic and Financial Policies; Attachment II. Technical Memorandum of Understanding; CONTENTS; RELATIONS WITH THE FUND; JOINT WORLD BANK-FUND MATRIX; RELATIONS WITH THE AFRICAN DEVELOPMENT BANK, 2011-13; MILLENNIUM DEVELOPMENT GOALS; STATISCAL ISSUES |
| Record Nr. | UNINA-9910791156303321 |
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Guinea : : Poverty Reduction Strategy Paper—Joint Staff Advisory Note
| Guinea : : Poverty Reduction Strategy Paper—Joint Staff Advisory Note |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2013 |
| Descrizione fisica | 1 online resource (13 p.) |
| Collana |
IMF Staff Country Reports
IMF country report |
| Soggetto topico |
Poverty - Guinea
Natural Resource Extraction Social Services and Welfare Poverty and Homelessness Education: General Welfare, Well-Being, and Poverty: General Government Policy Provision and Effects of Welfare Program Industry Studies: Primary Products and Construction: General Health: General Education Poverty & precarity Social welfare & social services Extractive industries Health economics Poverty Poverty reduction Mining sector Health Economic sectors Mineral industries |
| ISBN |
1-4843-7292-1
1-4843-7269-7 1-4843-4739-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; GUINEA: JOINT STAFF ADVISORY NOTE ON THE POVERTY REDUCTION STRATEGY 2013-15; OVERVIEW; POVERTY AND GENDER; MACROECONOMIC PERFORMANCE; STRATEGIC PILLARS; A. Reforming the State; B. Promoting Private-Sector Development; C. Human Development; MONITORING AND EVALUATION; CONCLUSIONS, RISKS, AND ISSUES FOR DISCUSSION |
| Record Nr. | UNINA-9910787665803321 |
| Washington, D.C. : , : International Monetary Fund, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith
| Issues in Extractive Resource Taxation : : A Review of Research Methods and Models / / James Smith |
| Autore | Smith James |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (27 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Mineral industries - Taxation
Industries - Taxation Investments: Energy Taxation Natural Resource Extraction Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: General Industry Studies: Primary Products and Construction: General Taxation, Subsidies, and Revenue: General Investment & securities Extractive industries Public finance & taxation Oil Mining sector Oil, gas and mining taxes Marginal effective tax rate Commodities Economic sectors Taxes Tax policy Petroleum industry and trade Mineral industries Tax administration and procedure |
| ISBN |
1-58906-287-6
1-4755-9247-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover; Contents; I. Introduction; II. Literature Review; A. The Literature on Optimal Investment and Extraction; B. The Literature on Petroleum/Mineral Tax Policy; III. Conclusion; Table 1. Range of Permitted Behavioral Adaptations to Fiscal Stimuli: Model Comparisons; References |
| Record Nr. | UNINA-9910779642803321 |
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Smith James
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Manual sobre administración de regímenes fiscales para industrias extractivas / / Jack Calder
| Manual sobre administración de regímenes fiscales para industrias extractivas / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (129 pages) |
| Disciplina | 336.2 |
| Soggetto topico |
Taxation
Public Finance International Taxation Natural Resource Extraction Natural Resources 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 Revenue administration Natural resources Revenue Tax administration and procedure |
| ISBN |
1-4983-1692-1
1-4755-5681-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Record Nr. | UNINA-9910798600703321 |
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Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Regional Convergence in Latin America / / Bennett Sutton, Genevieve Lindow, Maria Isabel Serra, Gustavo Ramirez, Maria Fernanda Pazmino
| Regional Convergence in Latin America / / Bennett Sutton, Genevieve Lindow, Maria Isabel Serra, Gustavo Ramirez, Maria Fernanda Pazmino |
| Autore | Sutton Bennett |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (29 p.) |
| Altri autori (Persone) |
LindowGenevieve
SerraMaria Isabel RamirezGustavo PazminoMaria Fernanda |
| Collana | IMF Working Papers |
| Soggetto topico |
Economic development - Latin America
Exports and Imports Public Finance Agribusiness Industries: Manufacturing Natural Resource Extraction Trade Policy International Trade Organizations Agriculture: General Industry Studies: Manufacturing: General Industry Studies: Primary Products and Construction: General National Government Expenditures and Related Policies: General International economics Agricultural economics Manufacturing industries Extractive industries Public finance & taxation Trade liberalization Agricultural sector Manufacturing Mining sector Public expenditure review Commercial policy Agricultural industries Mineral industries Expenditures, Public |
| ISBN |
1-4623-4980-3
1-4527-0171-7 1-283-51619-5 1-4519-9532-6 9786613828644 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""I. INTRODUCTION""; ""II. METHODOLOGY""; ""III. SUMMARY RESULTS FOR LATIN AMERICA""; ""IV. COUNTRY-BY-COUNTRY RESULTS""; ""V. CONCLUSIONS""; ""APPENDIX: DATA SOURCES AND DEFINITIONS""; ""REFERENCES"" |
| Record Nr. | UNINA-9910788698103321 |
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Sutton Bennett
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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