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40 Years of European Digital Policies : Forgotten Lessons / / by Detlef Eckert
| 40 Years of European Digital Policies : Forgotten Lessons / / by Detlef Eckert |
| Autore | Eckert Detlef |
| Edizione | [1st ed. 2024.] |
| Pubbl/distr/stampa | Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2024 |
| Descrizione fisica | 1 online resource (205 pages) |
| Disciplina | 004 |
| Collana | Professional Practice in Governance and Public Organizations |
| Soggetto topico |
Political science
Europe - Politics and government Economic policy Public administration Information technology - Law and legislation Mass media - Law and legislation Artificial intelligence Governance and Government European Politics Economic Policy Public Administration IT Law, Media Law, Intellectual Property Artificial Intelligence |
| ISBN | 9783031616419 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Chapter 1. The Beginning -- Chapter 2. The Information Society -- Chapter 3. Preparing for the Internet Economy -- Chapter 4. The Lisbon Agenda -- Chapter 5. Reform of the Reform Agenda -- Chapter 6. A Digital Agenda -- Chapter 7. A Digital Single Market -- Chapter 8. The age of artificial intelligence -- Chapter 9. Seeking Digital Sovereignty -- Chapter 10. Gigabit Connectivity -- Chapter 11. Epilogue: Aspirations and Reality. |
| Record Nr. | UNINA-9910879583603321 |
Eckert Detlef
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| Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accountability in public policy partnerships / / by J. Steets
| Accountability in public policy partnerships / / by J. Steets |
| Autore | Steets J |
| Edizione | [1st ed. 2010.] |
| Pubbl/distr/stampa | Basingstoke, : Springer Nature, 2010 |
| Descrizione fisica | 1 online resource (278 pages) |
| Disciplina | 320 |
| Soggetto topico |
International organization
Public policy Public administration Organization Planning Political science International Organization Public Policy Public Administration Political Science |
| Soggetto non controllato |
publieke zaken
public policy principal-agent theory verantwoording principal-agent theorie accountability Democracy Stakeholder (corporate) |
| ISBN |
0230290612
9780230238978 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; List of Figures and Tables; Preface; List of Acronyms; 1 Introduction; 1.1 Accountability - a fuzzy concept and its importance for partnerships; 1.2 Purpose and structure; 2 The Concepts of Partnerships and Accountability; 2.1 Partnerships; 2.1.1 Definition; 2.1.2 Partnerships between networks and corporatism; 2.2 Accountability; 2.2.1 Defining the 'core' of accountability; 2.2.2 Who is accountable, to whom, for what and how?; 2.2.3 The accountability dilemma; 2.3 Partnership accountability; 2.3.1 Political salience; 2.3.2 Importance of trade-offs; 2.3.3 Complexity
3 Why Organisations Ought to be Accountable3.1 Major justifications for accountability; 3.1.1 Consequentialist justifications; 3.1.2 Power and stakeholder theory; 3.1.3 Power and the democratic deficit; 3.2 The alternative: Justifying accountability through delegation; 3.2.1 Delegation and the duty to act in the best interest of the principal; 3.2.2 Delegation and the need for appropriate accountability mechanisms; 3.2.3 Ex-post and hypothetical delegation; 3.3 The advantages of justifying accountability through delegation; 3.4 Form should follow function; 4 Partnerships in Practice 5 Concrete Partnership Accountability Standards5.1 Advocacy and awareness-raising partnerships: Basic standards for all partnerships; 5.1.1 Accountability for complying with relevant rules and regulations; 5.1.2 Financial accountability; 5.1.3 Accountability for working towards the partnership's mission; 5.1.4 Summary of standards; 5.2 Standards for rule setting and regulation partnerships; 5.2.1 Applying democratic accountability standards to rule-setting partnerships; 5.2.2 Accountability through participation; 5.2.3 Accountability to avoid the abuse of authority; 5.2.4 Summary of standards 5.3 Standards for implementation partnerships5.3.1 Applying corporate accountability standards to partnerships; 5.3.2 Outcome accountability through performance evaluation; 5.3.3 Outcome accountability through the introduction of market elements; 5.3.4 Summary of standards; 5.4 Standards for information-generating partnerships; 5.4.1 Transferable accountability practices in universities and the judiciary and guidance from relevant international standards; 5.4.2 Accountability for impartiality through independence; 5.4.3 Accountability for accuracy and quality through professionalism 5.4.4 Summary of standards |
| Record Nr. | UNINA-9910130756403321 |
|
Steets J
|
||
| Basingstoke, : Springer Nature, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accountability in public policy partnerships / / by J. Steets
| Accountability in public policy partnerships / / by J. Steets |
| Autore | Steets J |
| Edizione | [1st ed. 2010.] |
| Pubbl/distr/stampa | Basingstoke, : Springer Nature, 2010 |
| Descrizione fisica | 1 online resource (278 pages) |
| Disciplina | 320 |
| Soggetto topico |
International organization
Public policy Public administration Organization Planning Political science International Organization Public Policy Public Administration Political Science |
| Soggetto non controllato |
publieke zaken
public policy principal-agent theory verantwoording principal-agent theorie accountability Democracy Stakeholder (corporate) |
| ISBN |
0230290612
9780230238978 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; List of Figures and Tables; Preface; List of Acronyms; 1 Introduction; 1.1 Accountability - a fuzzy concept and its importance for partnerships; 1.2 Purpose and structure; 2 The Concepts of Partnerships and Accountability; 2.1 Partnerships; 2.1.1 Definition; 2.1.2 Partnerships between networks and corporatism; 2.2 Accountability; 2.2.1 Defining the 'core' of accountability; 2.2.2 Who is accountable, to whom, for what and how?; 2.2.3 The accountability dilemma; 2.3 Partnership accountability; 2.3.1 Political salience; 2.3.2 Importance of trade-offs; 2.3.3 Complexity
3 Why Organisations Ought to be Accountable3.1 Major justifications for accountability; 3.1.1 Consequentialist justifications; 3.1.2 Power and stakeholder theory; 3.1.3 Power and the democratic deficit; 3.2 The alternative: Justifying accountability through delegation; 3.2.1 Delegation and the duty to act in the best interest of the principal; 3.2.2 Delegation and the need for appropriate accountability mechanisms; 3.2.3 Ex-post and hypothetical delegation; 3.3 The advantages of justifying accountability through delegation; 3.4 Form should follow function; 4 Partnerships in Practice 5 Concrete Partnership Accountability Standards5.1 Advocacy and awareness-raising partnerships: Basic standards for all partnerships; 5.1.1 Accountability for complying with relevant rules and regulations; 5.1.2 Financial accountability; 5.1.3 Accountability for working towards the partnership's mission; 5.1.4 Summary of standards; 5.2 Standards for rule setting and regulation partnerships; 5.2.1 Applying democratic accountability standards to rule-setting partnerships; 5.2.2 Accountability through participation; 5.2.3 Accountability to avoid the abuse of authority; 5.2.4 Summary of standards 5.3 Standards for implementation partnerships5.3.1 Applying corporate accountability standards to partnerships; 5.3.2 Outcome accountability through performance evaluation; 5.3.3 Outcome accountability through the introduction of market elements; 5.3.4 Summary of standards; 5.4 Standards for information-generating partnerships; 5.4.1 Transferable accountability practices in universities and the judiciary and guidance from relevant international standards; 5.4.2 Accountability for impartiality through independence; 5.4.3 Accountability for accuracy and quality through professionalism 5.4.4 Summary of standards |
| Record Nr. | UNISA-996201647103316 |
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Steets J
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| Basingstoke, : Springer Nature, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910788246803321 |
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Terkper Seth
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Accrual accounting Budget planning and preparation Budget Systems Budget Budgeting & financial management Budgeting Finance, Public Financial reporting, financial statements Financial statements Fiscal accounting and reporting Income Macroeconomics National Budget Personal income Personal Income, Wealth, and Their Distributions Public Administration Public finance accounting Public Sector Accounting and Audits |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910807167903321 |
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Terkper Seth
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accrual Budgeting and Fiscal Policy / / Marc Robinson
| Accrual Budgeting and Fiscal Policy / / Marc Robinson |
| Autore | Robinson Marc |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Accrual basis accounting
Fiscal policy Accounting Money and Monetary Policy Public Finance Public Administration Public Sector Accounting and Audits Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Fiscal Policy National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock National Government Expenditures and Related Policies: General Public finance & taxation Public finance accounting Monetary economics Macroeconomics Accrual accounting Currencies Capital spending Expenditure Finance, Public Money Capital investments Expenditures, Public |
| ISBN |
1-4623-6183-8
1-4527-5612-0 1-4518-7231-3 9786612843044 1-282-84304-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure
6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References |
| Record Nr. | UNINA-9910788340003321 |
|
Robinson Marc
|
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accrual Budgeting and Fiscal Policy / / Marc Robinson
| Accrual Budgeting and Fiscal Policy / / Marc Robinson |
| Autore | Robinson Marc |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Disciplina | 332.152 |
| Collana | IMF Working Papers |
| Soggetto topico |
Accrual basis accounting
Fiscal policy Accounting Accrual accounting Capital investments Capital spending Currencies Expenditure Expenditures, Public Finance, Public Fiscal Policy Government and the Monetary System Macroeconomics Monetary economics Monetary Systems Money and Monetary Policy Money National Government Expenditures and Related Policies: General National Government Expenditures and Related Policies: Infrastructures Other Public Investment and Capital Stock Payment Systems Public Administration Public finance & taxation Public finance accounting Public Finance Public Sector Accounting and Audits Regimes Standards |
| ISBN |
1-4623-6183-8
1-4527-5612-0 1-4518-7231-3 9786612843044 1-282-84304-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and Objectives; II. What is Accrual Budgeting?; III. Fiscal Sustainability and Capital Expenditure Controls; Boxes; 1. Capital Expenditure Appropriation in Australia and Denmark; IV. The Accounting Basis of Key Fiscal Policy Aggregates; 2. Net Financial Debt; 3. Major Divergences Between Net Lending and the Cash Balance: Some Examples; 4. Netting off General Government Asset Sales Receipts?; V. Net Worth, the Operating Balance, and Fiscal Sustainability; 5. Net Worth as a Fiscal Sustainability Measure?; VI. Accrual Aggregate Expenditure
6. Accrual Aggregate Expenditure VII. Fiscal Policy for Macroeconomic Stabilization; 7. Accrual vs. Cash Measures of the Cost of Discretionary Fiscal Measures; VIII. Designing an Accrual Budgeting System to Support Accrual Fiscal Targets; 8. Net Capital Appropriations; IX. Targeting Cash Fiscal Aggregates under Accrual Budgeting; X. Controlling Budget Execution under Accrual Budgeting; 9. Net Lending vs. the Cash Balance; XI. Conclusion; References |
| Record Nr. | UNINA-9910816922803321 |
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Robinson Marc
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| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Achieving Sustainable E-Government in Pacific Island States / / edited by Rowena Cullen, Graham Hassall
| Achieving Sustainable E-Government in Pacific Island States / / edited by Rowena Cullen, Graham Hassall |
| Edizione | [1st ed. 2017.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 |
| Descrizione fisica | 1 online resource (XXVI, 421 p. 13 illus.) |
| Disciplina | 351 |
| Collana | Public Administration and Information Technology |
| Soggetto topico |
Public administration
Management Industrial management Development economics Public Administration Innovation/Technology Management Development Economics |
| ISBN | 3-319-50972-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction – e-government in Small Island Developing States (SIDS) -- Global policies and initiatives for e-government in SIDS -- Regional ICT strategies, regional cooperation and its contribution to effective e-government -- Public administration in SIDS, including core government functions: public finance, parliamentary process, legislation, official statistics, and government record-keeping -- Mobile technologies, and their impact in SIDS -- The role of ICTs and agriculture in economic development in SIDS -- Climate change and disaster preparation and response: a key issue for SIDS -- Social sectors, education, health and community development -- The Law and Justice sector – shared learning across SIDS -- Knowledge Management in SIDS and regional digital collections -- The role of civil society in promoting e-government in SIDS -- Conclusion . |
| Record Nr. | UNINA-9910165145803321 |
| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 | ||
| 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 |
| 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 | ||
| ||
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 | ||
| ||
Soggetto topico
-
Public Administration
(552)
- Public administration (363)
- Public Sector Accounting and Audits (147)
- Finance, Public (131)
- Public Policy (131)