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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 | ||
| ||
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 | ||
| ||
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 |
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 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Revenue authorities [[electronic resource] ] : issues and problems in evaluating their success / / Maureen Kidd and William Crandall
| Revenue authorities [[electronic resource] ] : issues and problems in evaluating their success / / Maureen Kidd and William Crandall |
| Autore | Kidd Maureen |
| Pubbl/distr/stampa | Washington, D.C., : International Monetary Fund, c2006 |
| Descrizione fisica | 1 online resource (95 p.) |
| Altri autori (Persone) | CrandallWilliam Joseph <1948-> |
| Collana | IMF working paper |
| Soggetto topico |
Revenue - Accounting
Tax administration and procedure |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-7905-2
1-4527-4105-0 1-282-39208-5 9786613820518 1-4519-0953-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""Abbreviations and Acronyms""; ""I. INTRODUCTION""; ""II. KEY DEFINITIONS AND ISSUES""; ""III. REVIEW OF SELECTED LITERATURE""; ""IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA""; ""V. SUMMARY OF FINDINGS""; ""VI. ANALYSIS OF MAJOR ISSUES""; ""VII. CONCLUSIONS""; ""Bibliography for the Literature Review"" |
| Record Nr. | UNINA-9910464841203321 |
|
Kidd Maureen
|
||
| Washington, D.C., : International Monetary Fund, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Revenue Authorities : : Issues and Problems in Evaluating their Success / / Maureen Kidd, William Joseph Crandall
| Revenue Authorities : : Issues and Problems in Evaluating their Success / / Maureen Kidd, William Joseph Crandall |
| Autore | Kidd Maureen |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (95 p.) |
| Altri autori (Persone) | CrandallWilliam Joseph |
| Collana | IMF Working Papers |
| Soggetto topico |
Revenue - Accounting
Tax administration and procedure Labor Public Finance Taxation Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies Human Capital Skills Occupational Choice Labor Productivity Trade Policy International Trade Organizations Public finance & taxation Labour income economics Sales tax, tariffs & customs duties Revenue administration Tax administration core functions Human capital Human resources in revenue administration Customs administration core functions Revenue Customs administration |
| ISBN |
1-4623-7905-2
1-4527-4105-0 1-282-39208-5 9786613820518 1-4519-0953-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""Abbreviations and Acronyms""; ""I. INTRODUCTION""; ""II. KEY DEFINITIONS AND ISSUES""; ""III. REVIEW OF SELECTED LITERATURE""; ""IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA""; ""V. SUMMARY OF FINDINGS""; ""VI. ANALYSIS OF MAJOR ISSUES""; ""VII. CONCLUSIONS""; ""Bibliography for the Literature Review"" |
| Record Nr. | UNINA-9910788521603321 |
|
Kidd Maureen
|
||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Revenue Authorities : : Issues and Problems in Evaluating their Success / / Maureen Kidd, William Joseph Crandall
| Revenue Authorities : : Issues and Problems in Evaluating their Success / / Maureen Kidd, William Joseph Crandall |
| Autore | Kidd Maureen |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (95 p.) |
| Altri autori (Persone) | CrandallWilliam Joseph |
| Collana | IMF Working Papers |
| Soggetto topico |
Revenue - Accounting
Tax administration and procedure Business Taxes and Subsidies Customs administration core functions Customs administration Human Capital Human capital Human resources in revenue administration Income economics International Trade Organizations Labor Productivity Labor Labour Occupational Choice Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Public Finance Revenue administration Revenue Sales tax, tariffs & customs duties Skills Tax administration core functions Taxation Taxation, Subsidies, and Revenue: General Trade Policy |
| ISBN |
9786613820518
9781462379057 1462379052 9781452741055 1452741050 9781282392083 1282392085 9781451909531 1451909535 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ""Contents""; ""Abbreviations and Acronyms""; ""I. INTRODUCTION""; ""II. KEY DEFINITIONS AND ISSUES""; ""III. REVIEW OF SELECTED LITERATURE""; ""IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA""; ""V. SUMMARY OF FINDINGS""; ""VI. ANALYSIS OF MAJOR ISSUES""; ""VII. CONCLUSIONS""; ""Bibliography for the Literature Review"" |
| Record Nr. | UNINA-9910965326603321 |
|
Kidd Maureen
|
||
| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Revenue recognition [[electronic resource] ] : principles and practices / / Frank J. Beil
| Revenue recognition [[electronic resource] ] : principles and practices / / Frank J. Beil |
| Autore | Beil Frank J |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | [New York, N.Y.] (222 East 46th Street, New York, NY 10017), : Business Expert Press, 2013 |
| Descrizione fisica | 1 online resource (164 p.) |
| Disciplina | 657.48 |
| Collana | Financial accounting and auditing collection |
| Soggetto topico | Revenue - Accounting |
| Soggetto genere / forma | Electronic books. |
| Soggetto non controllato |
arrangements
fixed or determinable stand-alone value deliverables variable consideration performance obligations rights of return performance models customer acceptance allocation multiple element arrangement revenue recognition completed performance proportional performance product revenue service revenue contracts with customers |
| ISBN |
1-299-40579-7
1-60649-595-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Examples index -- 1. The big picture: fundamental concepts -- 2. Multiple-element arrangements -- 3. Product revenue -- 4. Service revenue -- 5. Revenue from contracts with customers -- Notes -- References -- Index. |
| Record Nr. | UNINA-9910452381603321 |
|
Beil Frank J
|
||
| [New York, N.Y.] (222 East 46th Street, New York, NY 10017), : Business Expert Press, 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
