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Les "triples A" de la bio-économie : efficacité, sobriété et diversité de la croissance verte
| Les "triples A" de la bio-économie : efficacité, sobriété et diversité de la croissance verte |
| Autore | Le Club des Bio-économistes |
| Pubbl/distr/stampa | [Place of publication not identified], : L'Harmattan, 2012 |
| Collana | Dâeveloppement durable Les "triples A" de la bio-âeconomie |
| Soggetto topico |
Sustainable development
Environmental policy - Management Economic development Natural resources Business & Economics Economic History |
| ISBN |
9782296989887
2296989888 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Record Nr. | UNINA-9910155197903321 |
Le Club des Bio-économistes
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| [Place of publication not identified], : L'Harmattan, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The 2030 spike : countdown to global catastrophe / / Colin Mason
| The 2030 spike : countdown to global catastrophe / / Colin Mason |
| Autore | Mason Colin <1926-2020, > |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Routledge, , 2013 |
| Descrizione fisica | 1 online resource (256 p.) |
| Disciplina |
303.49
363.7 |
| Soggetto topico |
Twenty-first century
Environmental policy Natural resources Social prediction Catastrophical, The |
| ISBN |
1-136-55510-2
1-136-55511-0 1-280-47605-2 9786610476053 1-84977-285-1 600-00-0012-X 1-4175-4255-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE 2030 SPIKE COUNTDOWN TO GLOBAL CATASTROPHE; Copyright; CONTENTS; About the Author; PART ONE: CRISIS MODE; Chapter 1 The Drivers; Chapter 2 Running Out Of Fuel: The Coming Energy Crunch; Chapter 3 Population And Poverty; Chapter 4 Climate: Too Hot Or Too Cold?; Chapter 5 Famines: Food And Water; Chapter 6 One World?; Chapter 7 The Fourth Horseman; PART TWO: DIRECTIONS; Chapter 8 Which Way Science?; Chapter 9 In The Genes: New Plants - And People?; Chapter 10 The Values Of The Sea; Chapter 11 Multinationals: Good Business Or Bad?; Chapter 12 The Trouble With Money
PART THREE: UPGRADING THE INDIVIDUALChapter 13 The Pursuit Of Happiness; Chapter 14 Love, Family And Freedom; Chapter 15 Habitat: The Dilemma Of The Cities; Chapter 16 Making Education Work; Chapter 17 Health And Wealth; Chapter 18 Religion: The Cement Of Society?; PART FOUR: THE NEW SOCIETY?; Chapter 19 The Mechanics Of Change; Chapter 20 Automation And Employment; Chapter 21 Travelling Less?; Chapter 22 Working Online; Chapter 23 The Information Overload; Chapter 24 The Toxic Culture; Chapter 25 Running The Show; Chapter 26 Conclusion: World To Come; Notes; Index |
| Record Nr. | UNINA-9910783532103321 |
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Mason Colin <1926-2020, >
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| Routledge, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The 2030 spike : countdown to global catastrophe / / olin Mason
| The 2030 spike : countdown to global catastrophe / / olin Mason |
| Autore | Mason Colin <1926-, > |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | Sterling, Va. : , : Earthscan Publications, , 2003 |
| Descrizione fisica | 1 online resource (256 p.) |
| Disciplina |
303.49
363.7 |
| Soggetto topico |
Twenty-first century
Environmental policy Natural resources Social prediction Catastrophical, The |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-136-55510-2
1-136-55511-0 1-280-47605-2 9786610476053 1-84977-285-1 600-00-0012-X 1-4175-4255-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
THE 2030 SPIKE COUNTDOWN TO GLOBAL CATASTROPHE; Copyright; CONTENTS; About the Author; PART ONE: CRISIS MODE; Chapter 1 The Drivers; Chapter 2 Running Out Of Fuel: The Coming Energy Crunch; Chapter 3 Population And Poverty; Chapter 4 Climate: Too Hot Or Too Cold?; Chapter 5 Famines: Food And Water; Chapter 6 One World?; Chapter 7 The Fourth Horseman; PART TWO: DIRECTIONS; Chapter 8 Which Way Science?; Chapter 9 In The Genes: New Plants - And People?; Chapter 10 The Values Of The Sea; Chapter 11 Multinationals: Good Business Or Bad?; Chapter 12 The Trouble With Money
PART THREE: UPGRADING THE INDIVIDUALChapter 13 The Pursuit Of Happiness; Chapter 14 Love, Family And Freedom; Chapter 15 Habitat: The Dilemma Of The Cities; Chapter 16 Making Education Work; Chapter 17 Health And Wealth; Chapter 18 Religion: The Cement Of Society?; PART FOUR: THE NEW SOCIETY?; Chapter 19 The Mechanics Of Change; Chapter 20 Automation And Employment; Chapter 21 Travelling Less?; Chapter 22 Working Online; Chapter 23 The Information Overload; Chapter 24 The Toxic Culture; Chapter 25 Running The Show; Chapter 26 Conclusion: World To Come; Notes; Index |
| Record Nr. | UNINA-9910450649503321 |
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Mason Colin <1926-, >
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| Sterling, Va. : , : Earthscan Publications, , 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accelerating And Sustaining Growth : : Economic and Political Lessons / / Arvind Virmani
| Accelerating And Sustaining Growth : : Economic and Political Lessons / / Arvind Virmani |
| Autore | Virmani Arvind |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (47 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Economic development
Economic forecasting Exports and Imports Macroeconomics Public Finance Natural Resources Production and Operations Management Macroeconomic Analyses of Economic Development Economic Growth and Aggregate Productivity: General Economywide Country Studies: Asia including Middle East Aggregate Factor Income Distribution Agricultural and Natural Resource Economics Environmental and Ecological Economics: General International Investment Long-term Capital Movements Trade: General Debt Debt Management Sovereign Debt Macroeconomics: Production Environmental management Finance International economics Public finance & taxation Income Natural resources Foreign direct investment Imports Government debt management National accounts Environment Balance of payments International trade Productivity Production Investments, Foreign Debts, Public Industrial productivity |
| ISBN |
1-4755-1496-4
1-4755-5629-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; 1. Introduction; 2. Fast Growing Economies; 2.1 Definitions and Un-sustainability; 2.2 High Growth Economies (HGEs); Tables; 1. Decade Average per Capita GDP growth - Cross correlation; Charts; 1. Economies whose fast growth was due to Recovery from Past Collapse; 2. High Growth Economies (1961 to 2011); 2.3 Potential High Growth Economies (pHGEs); 3. Economies which showed Fast growth because of Recovery from Past Collapse; 4. Economies which showed High Growth Potential (1961-2011); 2.4 Catch up Growth and Middle Income Trap
5. Ratio of country PcGdp PPP to USA at start and end of fast growth period 6. Catch-up Growth-Middle Income Trap (MIT); 2.5 Sustaining Growth : Lessons; 2. Fast growth period - per Capita Gdp growth and Potential Determinants; 3. Political Economy; 3.1 Institutional Responses; 3.2 Conflict Resolution; 3.3 Fiscal Lessons from Financial Crises; 4. India : Economic Reforms and Growth Transition; 4.1 J Curve : Heuristic Theory; 4.2 Phasing of Liberalization : Competition Dynamics; 4.3 Timing of Sector Liberalization; 4.4 Public-Private Mix; 4.5 Incomplete Reforms: Threat and Opportunity 5. Domestic Enterprenur led Growth 5.1 Potential Growth; Figures; 1. Potential Growth rate of Indian Economy; 2. Post 1990 Trend and J Curve; 6. Policy Reforms for Sustaining Growth; 6.1 Oil/energy; 6.2 Food Prices and Policy; 6.3 Urban Governance : Land Market; 6.4 Human Capital : Skills; 6.5 Resource Rents and Corruption; 6.6 Macro Economics; 7. Conclusion; 8. References; A2.1 Asian HGEs rate of Growth of per capita GDP; Appendices; 1. Asian Fast Growing Economies; A2.2 Asian pHGEs rate of Growth of per capital GDP; 2. China Growth; 3. Testing the J Curve Hypothesis A3.1 Growth Phases II and III and J curve effect on latterA4.1 Annual Rate of Growth of GDP at Market Prices (2004-5 prices); 4. Recent Trends, Cycles and Shocks; A4.2 Rate of Growth of GDP at 2004-5 market price (quarterly) |
| Record Nr. | UNINA-9910786483603321 |
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Virmani Arvind
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accelerating And Sustaining Growth : : Economic and Political Lessons / / Arvind Virmani
| Accelerating And Sustaining Growth : : Economic and Political Lessons / / Arvind Virmani |
| Autore | Virmani Arvind |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (47 p.) |
| Disciplina | 330.9 |
| Collana | IMF Working Papers |
| Soggetto topico |
Economic development
Economic forecasting Aggregate Factor Income Distribution Agricultural and Natural Resource Economics Balance of payments Debt Management Debt Debts, Public Economic Growth and Aggregate Productivity: General Economywide Country Studies: Asia including Middle East Environment Environmental and Ecological Economics: General Environmental management Exports and Imports Finance Foreign direct investment Government debt management Imports Income Industrial productivity International economics International Investment International trade Investments, Foreign Long-term Capital Movements Macroeconomic Analyses of Economic Development Macroeconomics Macroeconomics: Production National accounts Natural Resources Natural resources Production and Operations Management Production Productivity Public finance & taxation Public Finance Sovereign Debt Trade: General |
| ISBN |
9781475514964
1475514964 9781475556292 1475556292 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; 1. Introduction; 2. Fast Growing Economies; 2.1 Definitions and Un-sustainability; 2.2 High Growth Economies (HGEs); Tables; 1. Decade Average per Capita GDP growth - Cross correlation; Charts; 1. Economies whose fast growth was due to Recovery from Past Collapse; 2. High Growth Economies (1961 to 2011); 2.3 Potential High Growth Economies (pHGEs); 3. Economies which showed Fast growth because of Recovery from Past Collapse; 4. Economies which showed High Growth Potential (1961-2011); 2.4 Catch up Growth and Middle Income Trap
5. Ratio of country PcGdp PPP to USA at start and end of fast growth period 6. Catch-up Growth-Middle Income Trap (MIT); 2.5 Sustaining Growth : Lessons; 2. Fast growth period - per Capita Gdp growth and Potential Determinants; 3. Political Economy; 3.1 Institutional Responses; 3.2 Conflict Resolution; 3.3 Fiscal Lessons from Financial Crises; 4. India : Economic Reforms and Growth Transition; 4.1 J Curve : Heuristic Theory; 4.2 Phasing of Liberalization : Competition Dynamics; 4.3 Timing of Sector Liberalization; 4.4 Public-Private Mix; 4.5 Incomplete Reforms: Threat and Opportunity 5. Domestic Enterprenur led Growth 5.1 Potential Growth; Figures; 1. Potential Growth rate of Indian Economy; 2. Post 1990 Trend and J Curve; 6. Policy Reforms for Sustaining Growth; 6.1 Oil/energy; 6.2 Food Prices and Policy; 6.3 Urban Governance : Land Market; 6.4 Human Capital : Skills; 6.5 Resource Rents and Corruption; 6.6 Macro Economics; 7. Conclusion; 8. References; A2.1 Asian HGEs rate of Growth of per capita GDP; Appendices; 1. Asian Fast Growing Economies; A2.2 Asian pHGEs rate of Growth of per capital GDP; 2. China Growth; 3. Testing the J Curve Hypothesis A3.1 Growth Phases II and III and J curve effect on latterA4.1 Annual Rate of Growth of GDP at Market Prices (2004-5 prices); 4. Recent Trends, Cycles and Shocks; A4.2 Rate of Growth of GDP at 2004-5 market price (quarterly) |
| Record Nr. | UNINA-9910960604003321 |
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Virmani Arvind
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Achieving the Paris Climate Agreement Goals [[electronic resource] ] : Global and Regional 100% Renewable Energy Scenarios with Non-energy GHG Pathways for +1.5°C and +2°C / / edited by Sven Teske
| Achieving the Paris Climate Agreement Goals [[electronic resource] ] : Global and Regional 100% Renewable Energy Scenarios with Non-energy GHG Pathways for +1.5°C and +2°C / / edited by Sven Teske |
| Autore | Teske Sven |
| Edizione | [1st ed. 2019.] |
| Pubbl/distr/stampa | Cham, : Springer Nature, 2019 |
| Descrizione fisica | 1 online resource (LIX, 491 p. 210 illus., 182 illus. in color.) |
| Disciplina | 621.042 |
| Soggetto topico |
Renewable energy resources
Climate change Sustainable development Natural resources Renewable and Green Energy Climate Change Management and Policy Sustainable Development Natural Resource and Energy Economics |
| Soggetto non controllato |
Energy
Renewable energy resources Climate change Sustainable development Natural resources |
| ISBN | 3-030-05843-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Chapter 1: The scientific status quo of climate change -- Chapter 2: Development of energy markets – past, present and future perspectives -- Chapter 3: 100% renewable energy – the concept -- Chapter 4: Modelling approaches -- Chapter 5: Energy transition – main assumptions (working title) -- Chapter 6: Global Transport – transition concepts -- Chapter 7:Energy Scenario results -- Chapter 8: Non-energy GHG mitigation scenarios -- Chapter 9: Linking Energy Transition and Climate change mitigation -- Chapter 10: Employment projections -- Chapter 11: Requirement of minerals and metals for 100% RE scenarios -- Chapter 12: Discussion, Conclusions and Recommendations. |
| Record Nr. | UNINA-9910337588803321 |
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Teske Sven
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| Cham, : Springer Nature, 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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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 |
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Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| 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 |
9781484386378
148438637X 9781484386088 1484386086 9781484386446 1484386442 |
| 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-9910964120903321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
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 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administration des régimes fiscaux des industries extractives : : Manuel / / Jack Calder
| Administration des régimes fiscaux des industries extractives : : Manuel / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| 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 |
9781513536187
1513536184 9781513512990 1513512994 9781513516059 1513516051 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Nota di contenuto |
Cover -- Table des matières -- Avant-propos -- Remerciements -- Introduction et aperçu général -- Sigles et acronymes -- CHAPITRE 1 QUELLES SONT LES PARTICULARITÉS DE L'ADMINISTRATION DES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Quelles sont les particularités des recettes tirées des ressources naturelles -- Une activité comme une autre -- Non renouvelabilité -- Diversité des échelles et des niveaux de rentabilité -- Potentiel de rente -- Incertitude et risque -- Besoin d'investissements massifs et d'expertise technologique -- Longues périodes de mise en valeur et d'exploitation -- coûts irrécouvrables et d'abandon élevés -- Concentration géographique -- Niveau élevé des exportations et des importations -- Accords commerciaux particuliers de partage de risques -- Transferts des intérêts de permis d'exploitation de ressources naturelles -- Propriété et contrôle de l'État -- Mauvaise gouvernance -- Conséquences pour l'administration des recettes tirées des ressources naturelles -- Cadre logique pour évaluer et renforcer l'administration des recettes tirées des ressources naturelles -- CHAPITRE 2 CADRE POLITIQUE ET JURIDIQUE -- Accessibilité du droit fiscal sur les ressources naturelles -- Administration et politique fiscales -- Mise en œuvre et conception des impôts sur les ressources naturelles -- Redevances ou impôts sur les bénéfices et la rente -- Complexité superflue en matière de fiscalité des ressources naturelles -- Mauvaise conception des dispositions fiscales sur les ressources naturelles -- Clauses de stabilité -- Recettes non fiscales -- Participation publique au capital -- Services aux populations locales et obligations d'infrastructures -- CHAPITRE 3 ORGANISATION ET COOPÉRATION -- Organisation de l'administration des recettes des ressources naturelles entre organismes publics -- Administration intégrée au sein des services fiscaux.
Fragmentation de l'administration -- Administration intégrée par le ministère des Ressources Naturelles ou par l'entreprise publique d'exploitation -- Transfert des responsabilités aux services fiscaux -- Responsabilités du ministère des Ressources Naturelles -- Responsabilités des entreprises publiques d'exploitation -- Responsabilités des autorités provinciales et locales -- Responsabilité des impôts vexatoires -- Organisation de l'administration des recettes des ressources naturelles au sein des services fiscaux -- Coopération et échange d'informations -- Obstacles à une administration intégrée et solutions de repli -- CHAPITRE 4 PROCÉDURES -- Codes de procédure fiscale -- Fonctions courantes -- Enregistrement -- Déclarations, évaluations, paiement et importance du système déclaratif -- Simplifier les procédures courantes -- Fonctions spécialisées -- Évaluation et gestion du risque -- Segmentation et stratégie de respect des obligations fiscales -- Application -- Services aux contribuables -- Contrôles physiques -- Cours de référence -- Contrôle -- Recours et règlement des différends -- CHAPITRE 5 GOUVERNANCE ET TRANSPARENCE -- Définition claire des attributions et des responsabilités -- Processus budgétaires ouverts -- Accès du public à l'information -- Initiative pour la transparence dans les industries extractives -- Garantie d'intégrité -- CHAPITRE 6 CAPACITÉS ADMINISTRATIVES -- Nombre d'agents -- Salaires -- Recrutement -- Formation -- Gestion de la performance -- Informatique -- Financement et autonomie -- Rôle du secteur privé -- Réussir la réforme -- ANNEXE 1 DISPOSITIONS FISCALES SPÉCIFIQUES AUX RESSOURCES NATURELLES -- Évaluation des ressources naturelles et fixation de prix de transfert -- Coûts de financement -- Opérations de couverture -- Conditions générales de déductibilité des coûts -- Cantonnement des coûts -- Trêves fiscales. Dépenses en capital -- Coûts d'infrastructures sociales -- Transferts de permis -- Groupements et redéterminations -- Retenue d'impôt et convention sur la double imposition -- TVA et exemptions de droits à l'importation -- Incitations à la transformation et la consommation locales -- ANNEXE 2 EXEMPLE DE CADRE ADMINISTRATIF HARMONISÉ POUR LA FISCALITÉ DES RESSOURCES NATURELLES -- ANNEXE 3 LE RÔLE DE LA MODÉLISATION ÉCONOMIQUE -- ANNEXE 4 EXEMPLE DE RAPPORT ANNUEL SUR LES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Bibliographie -- Index -- A -- B -- C -- D -- E -- F -- G -- I -- L -- M -- O -- P -- Q -- R -- S -- T -- V. |
| Record Nr. | UNINA-9910964926203321 |
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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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