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

Autore	Calder Jack
Edizione	[1st ed.]
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-9910807832303321

Pubbl/distr/stampa	Bingley, UK : , : Emerald Publishing Limited, , [2020]
Descrizione fisica	1 online resource (197 pages)
Disciplina	658.1511
Collana	Advances in management accounting
Soggetto topico	Managerial accounting Business & Economics - Accounting - Managerial Management accounting & bookkeeping
ISBN	1-83982-912-5 1-83982-914-1
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Introduction; Laurie L. Burney Chapter 1: Understanding the Interactions between Control, Trust, and Perceived Risk in Public Sector Joint Ventures; Paula van Veen-Dirks and Anneke Giliam -- Chapter 2: Is Cost Stickiness Associated with Sustainability Factors?; Joanna Golden, Mark Kohlbeck and Zabihollah Rezaee -- Chapter 3: Are Operating Lease Costs Sticky for Retail Firms?; David L. Gray -- Chapter 4: A Look on the Bright Side - The Real Effect of Mood on Corporate Short-Term Resource Adjustment Decisions: Research Note; Thomas R. Loy and Sven Hartlieb -- Chapter 5: A Performance Measurement Approach to Defining and Measuring Research Relevance: Evidence from University Senior Management; Mary A. Malina and Basil P. Tucker -- Chapter 6: Managerial Ability and Employee Productivity; Dipankar Ghosh, Xuerong (Sharon) Huang and Li Sun.
Record Nr.	UNINA-9910794305303321

Pubbl/distr/stampa	Bingley, England : , : Emerald Publishing, , [2019]
Descrizione fisica	1 online resource (168 pages)
Disciplina	658.1511
Collana	Advances in management accounting
Soggetto topico	Managerial accounting Business & Economics - Accounting - Managerial Management accounting & bookkeeping
ISBN	1-78973-279-4 1-78973-277-8
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Prelims -- Competitor monitoring and revenue performance: evidence from the hospitality industry -- An empirical examination of economic determinants of financial CEO compensation: a comparative study on pre- and post-financial crisis periods -- Firm performance implications of using qualitative criteria in CEO bonus contracts -- Performance-based pay, performance monitoring, and dishonest behavior: the plot thickens -- The role of managerial ability in classification shifting using discontinued operations -- Cash-to-cash (C2C) length: insights on present and future profitability and liquidity.
Record Nr.	UNINA-9910793664903321

Pubbl/distr/stampa	Bingley, U.K. : , : Emerald Publishing Limited, , 2017
Descrizione fisica	1 online resource (xvi, 224 pages)
Disciplina	658.1511
Collana	Advances in management accounting
Soggetto topico	Managerial accounting Business & Economics - Accounting - Managerial Management accounting & bookkeeping
ISBN	1-78743-441-9 1-78743-297-1
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Nota di contenuto	Prelims -- Changes in cost system design and intensity of use in times of crisis: evidence from Dutch local government -- Beyond budgeting: distinguishing modes of adaptive performance management -- Assessing the main and interaction effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance -- An exploratory investigation of management accounting service quality dimensions using Servqual and Servperf -- Learning from the experience of others: lessons on the research - practice gap in management accounting - A nursing perspective -- Performance changes over difficult times for the banking sector: a branch level study -- Index.
Record Nr.	UNINA-9910796531303321