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Administering fiscal regimes for extractive industries : Manuel / / Jack Calder
Administering fiscal regimes for extractive industries : Manuel / / Jack Calder
Autore Calder Jack
Pubbl/distr/stampa Washington, District of Columbia : , : Fonds MonEtaire International, , 2014
Descrizione fisica 1 online resource (108 pages)
Disciplina 338.2
Soggetto topico Mineral industries - Taxation
Natural resources - Taxation
Revenue - Accounting
Soggetto genere / forma Electronic books.
ISBN 1-5135-1299-4
1-5135-1605-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione fre
Record Nr. UNINA-9910465733703321
Calder Jack  
Washington, District of Columbia : , : Fonds MonEtaire International, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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, District of Columbia : , : 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
Soggetto genere / forma Electronic books.
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-9910458751403321
Calder Jack  
Washington, District of Columbia : , : International Monetary Fund, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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  
Washington, D.C. : , : International Monetary Fund, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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 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
Calder Jack  
Washington, D.C. : , : International Monetary Fund, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Opac: Controlla la disponibilità qui
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 1-5135-3618-4
1-5135-1299-4
1-5135-1605-1
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-9910811175503321
Calder Jack  
Washington, D.C. : , : International Monetary Fund, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui